Florida Senate - 2012                                     SB 430
       
       
       
       By Senator Lynn
       
       
       
       
       7-00085-12                                             2012430__
    1                        A bill to be entitled                      
    2         An act relating to the Streamlined Sales and Use Tax
    3         Agreement; amending s. 212.02, F.S.; revising
    4         definitions; amending s. 212.03, F.S.; specifying
    5         certain facilities that are exempt from the transient
    6         rentals tax; amending s. 212.0306, F.S.; eliminating
    7         the use of brackets in the calculation of sales and
    8         use taxes; amending s. 212.031, F.S.; providing that
    9         an exception relating to food and drink concessionaire
   10         services from the tax on the license or rental fee for
   11         the use of real property is limited to the space used
   12         exclusively for selling and distributing food and
   13         drinks; providing that the amendment to the exception
   14         from the tax on the license or rental fee for the use
   15         of real property is retroactive and remedial in
   16         nature; amending s. 212.04, F.S.; eliminating the use
   17         of brackets in the calculation of sales and use taxes;
   18         limiting the application of an exemption from the
   19         admissions tax to certain events sponsored by certain
   20         educational institutions; amending s. 212.05, F.S.;
   21         deleting a reference to mail-order sales to conform to
   22         changes made by the act; deleting criteria
   23         establishing circumstances under which taxes on the
   24         lease or rental of a motor vehicle are due; revising
   25         criteria establishing circumstances under which taxes
   26         on the sale of a prepaid calling arrangement are due;
   27         eliminating the use of brackets in the calculation of
   28         sales and use taxes; amending s. 212.0506, F.S.;
   29         eliminating the use of brackets in the calculation of
   30         the tax on service warranties; amending s. 212.054,
   31         F.S.; limiting the $5,000 cap on discretionary sales
   32         surtax to the sale of motor vehicles, aircraft, boats,
   33         motor homes, manufactured homes, modular homes, and
   34         mobile homes; specifying the time at which changes in
   35         surtaxes may take effect; providing criteria to
   36         determine the situs of certain sales; requiring the
   37         Department of Revenue to notify dealers of changes in
   38         surtax rates; providing for databases to identify
   39         taxing jurisdictions; providing criteria for holding
   40         purchasers harmless for failure to pay the correct
   41         amount of tax; holding sellers harmless for failing to
   42         collect a tax at a new rate under certain
   43         circumstances; amending s. 212.055, F.S.; deleting a
   44         provision providing for the emergency fire rescue
   45         services and facilities surtax to be initiated on a
   46         certain date after the approval of the tax in a
   47         referendum; amending s. 212.06, F.S.; deleting a
   48         reference to mail-order sales to conform to changes
   49         made by the act; specifying procedures for the
   50         sourcing of advertising and promotional direct mail;
   51         specifying procedures for sourcing other direct mail;
   52         providing definitions; providing that sales and use
   53         taxes do not apply to transactions involving tangible
   54         personal property that is exported from this state
   55         under certain circumstances; amending s. 212.07, F.S.;
   56         authorizing the Department of Revenue to use
   57         electronic means to notify dealers of changes in the
   58         sales and use tax rates; authorizing the Department of
   59         Revenue to create and maintain a taxability matrix;
   60         providing immunity from liability for acts in reliance
   61         on the taxability matrix; amending s. 212.08, F.S.;
   62         revising exemptions from the sales and use tax for
   63         food and medical products; limiting the exemption for
   64         building materials used in the rehabilitation of real
   65         property located in an enterprise zone to one
   66         exemption per building; defining terms relating to the
   67         exemption for building materials used in the
   68         rehabilitation of real property located in an
   69         enterprise zone; exempting certain charges relating to
   70         railroad cars that are subject to the jurisdiction of
   71         the United States Interstate Commerce Commission from
   72         sales and use taxes; exempting certain payments
   73         relating to a high-voltage bulk transmission facility
   74         from sales and use taxes; deleting references to
   75         “qualifying property” to conform to changes made by
   76         the act; creating s. 212.094, F.S.; providing a
   77         procedure for a purchaser to obtain a refund of tax
   78         collected by a dealer; amending s. 212.12, F.S.;
   79         authorizing the Department of Revenue to establish
   80         collection allowances for certified service providers;
   81         deleting a reference to mail-order sales to conform to
   82         changes made by the act; providing for the computation
   83         of taxes based on rounding instead of brackets;
   84         amending s. 212.15, F.S.; deleting a cross-reference
   85         relating to a provision providing for the state to
   86         hold certain tax revenues for the benefit of another
   87         state, to conform to changes made by the act; amending
   88         s. 212.17, F.S.; providing additional criteria for a
   89         dealer to claim a credit or refund for taxes paid
   90         relating to bad debts; amending s. 212.18, F.S.;
   91         authorizing the Department of Revenue to waive the
   92         dealer registration fee for applications submitted
   93         through a multistate electronic registration system;
   94         deleting a reference to mail-order sales to conform to
   95         changes made by the act; amending s. 212.20, F.S.;
   96         deleting procedures for refunds of tax paid on mail
   97         order sales; specifying requirements for collection
   98         allowances; authorizing the payment of collection
   99         allowances to certain remote sellers; providing for
  100         the reduction of funds transferred to the Local
  101         Government Half-cent Sales Tax Clearing Trust Fund
  102         beginning in 2013; creating s. 213.052, F.S.;
  103         requiring the Department of Revenue to notify dealers
  104         of changes in a sales and use tax rate; specifying
  105         dates on which changes in sales and use tax rates may
  106         take effect; creating s. 213.0521, F.S.; providing the
  107         effective date for changes in the rate of state sales
  108         and use taxes applying to services; creating s.
  109         213.215, F.S.; providing amnesty for uncollected or
  110         unpaid sales and use taxes for sellers who register
  111         under the Streamlined Sales and Use Tax Agreement;
  112         providing exceptions to the amnesty; amending s.
  113         213.256, F.S.; defining terms; authorizing the
  114         Department of Revenue to enter into agreements with
  115         other states to simplify and facilitate compliance
  116         with sales tax laws; creating s. 213.2562, F.S.;
  117         requiring the Department of Revenue to review software
  118         submitted to the governing board for certification as
  119         a certified automated system; creating s. 213.2567,
  120         F.S.; providing for the registration of sellers, the
  121         certification of a person as a certified service
  122         provider, and the certification of a software program
  123         as a certified automated system by the governing board
  124         under the Streamlined Sales and Use Tax Agreement;
  125         authorizing the Department of Revenue to adopt
  126         emergency rules; requiring the President of the Senate
  127         and Speaker of the House of Representatives to create
  128         a joint select committee to study certain matters
  129         related to state taxation; amending ss. 11.45,
  130         196.012, 202.18, 203.01, 212.052, 212.081, 212.13,
  131         218.245, 218.65, 288.1045, 288.11621, 288.1169,
  132         551.102, and 790.0655, F.S.; conforming cross
  133         references to changes made by the act; repealing s.
  134         212.0596, F.S., relating to provisions pertaining to
  135         the taxation of mail-order sales; providing an
  136         effective date.
  137  
  138  Be It Enacted by the Legislature of the State of Florida:
  139  
  140         Section 1. Section 212.02, Florida Statutes, is reordered
  141  and amended to read:
  142         212.02 Definitions.—The following terms and phrases when
  143  used in this chapter have the meanings ascribed to them in this
  144  section, except where the context clearly indicates a different
  145  meaning. The term or terms:
  146         (1) The term “Admissions” means and includes the net sum of
  147  money after deduction of any federal taxes for admitting a
  148  person or vehicle or persons to any place of amusement, sport,
  149  or recreation or for the privilege of entering or staying in any
  150  place of amusement, sport, or recreation, including, but not
  151  limited to, theaters, outdoor theaters, shows, exhibitions,
  152  games, races, or any place where charge is made by way of sale
  153  of tickets, gate charges, seat charges, box charges, season pass
  154  charges, cover charges, greens fees, participation fees,
  155  entrance fees, or other fees or receipts of anything of value
  156  measured on an admission or entrance or length of stay or seat
  157  box accommodations in any place where there is any exhibition,
  158  amusement, sport, or recreation, and all dues and fees paid to
  159  private clubs and membership clubs providing recreational or
  160  physical fitness facilities, including, but not limited to,
  161  golf, tennis, swimming, yachting, boating, athletic, exercise,
  162  and fitness facilities, except physical fitness facilities owned
  163  or operated by any hospital licensed under chapter 395.
  164         (4)“Bundled transaction” means the retail sale of two or
  165  more products, except real property and services to real
  166  property, in which the products are otherwise distinct and
  167  identifiable and the products are sold for one nonitemized
  168  price. A bundled transaction does not include the sale of any
  169  products in which the sales price varies, or is negotiable,
  170  based on the selection by the purchaser of the products included
  171  in the transaction.
  172         (a)As used in this subsection, the term:
  173         1.“Distinct and identifiable products” does not include:
  174         a.Packaging, such as containers, boxes, sacks, bags, and
  175  bottles or other materials, such as wrapping, labels, tags, and
  176  instruction guides, which accompany the retail sale of the
  177  products and are incidental or immaterial to the retail sale of
  178  the products. Examples of packing that is incidental or
  179  immaterial include grocery sacks, shoeboxes, dry cleaning
  180  garment bags, and express delivery envelopes and boxes.
  181         b.A product provided free of charge with the required
  182  purchase of another product. A product is provided free of
  183  charge if the sales price of the product purchased does not vary
  184  depending on the inclusion of the product provided free of
  185  charge.
  186         c. Items included in the definition of sales price.
  187         2.“One nonitemized price” does not include a price that is
  188  separately identified by product on binding sales or other
  189  supporting sales-related documentation made available to the
  190  customer in paper or electronic form, including, but not limited
  191  to, an invoice, bill of sale, receipt, contract, service
  192  agreement, lease agreement, periodic notice of rates and
  193  services, rate card, or price list.
  194         3.“De minimis” means that the dealer’s purchase price or
  195  sales price of the taxable products is 10 percent or less of the
  196  total purchase price or sales price of the bundled products.
  197         a.Dealers must use the purchase price or sales price of
  198  the products to determine if the taxable products are de
  199  minimis. Dealers may not use a combination of the purchase price
  200  and sales price of the products to determine if the taxable
  201  products are de minimis.
  202         b.Dealers shall use the full term of a service contract to
  203  determine if the taxable products are de minimis.
  204         (b)A transaction that otherwise satisfies the definition
  205  of a bundled transaction, as defined in this subsection, is not
  206  a bundled transaction if it is:
  207         1.The retail sale of tangible personal property and a
  208  service in which the tangible personal property is essential to
  209  the use of the service, or is provided exclusively in connection
  210  with the service, and the true object of the transaction is the
  211  service;
  212         2.The retail sale of services in which one service is
  213  provided which is essential to the use or receipt of a second
  214  service and the first service is provided exclusively in
  215  connection with the second service and the true object of the
  216  transaction is the second service;
  217         3.A transaction that includes taxable products and
  218  nontaxable products and the purchase price or sales price of the
  219  taxable products is de minimis; or
  220         4.The retail sale of exempt tangible personal property and
  221  taxable personal property in which:
  222         a.The transaction includes food and food ingredients,
  223  drugs, durable medical equipment, mobility-enhancing equipment,
  224  over-the-counter drugs, prosthetic devices, or medical supplies;
  225  and
  226         b.The dealer’s purchase price or sales price of the
  227  taxable tangible personal property is 50 percent or less of the
  228  total purchase price or sales price of the bundled tangible
  229  personal property. Dealers may not use a combination of the
  230  purchase price and sales price of the tangible personal property
  231  to make the determination required in this paragraph.
  232         (5)(2) “Business” means any activity engaged in by any
  233  person, or caused to be engaged in by him or her, with the
  234  object of private or public gain, benefit, or advantage, either
  235  direct or indirect. Except for the sales of any aircraft, boat,
  236  mobile home, or motor vehicle, the term “business” shall not be
  237  construed in this chapter to include occasional or isolated
  238  sales or transactions involving tangible personal property or
  239  services by a person who does not hold himself or herself out as
  240  engaged in business or sales of unclaimed tangible personal
  241  property under s. 717.122, but includes other charges for the
  242  sale or rental of tangible personal property, sales of services
  243  taxable under this chapter, sales of or charges of admission,
  244  communication services, all rentals and leases of living
  245  quarters, other than low-rent housing operated under chapter
  246  421, sleeping or housekeeping accommodations in hotels,
  247  apartment houses, roominghouses, tourist or trailer camps, and
  248  all rentals of or licenses in real property, other than low-rent
  249  housing operated under chapter 421, all leases or rentals of or
  250  licenses in parking lots or garages for motor vehicles, docking
  251  or storage spaces for boats in boat docks or marinas as defined
  252  in this chapter and made subject to a tax imposed by this
  253  chapter. The term “business” shall not be construed in this
  254  chapter to include the leasing, subleasing, or licensing of real
  255  property by one corporation to another if all of the stock of
  256  both such corporations is owned, directly or through one or more
  257  wholly owned subsidiaries, by a common parent corporation; the
  258  property was in use prior to July 1, 1989, title to the property
  259  was transferred after July 1, 1988, and before July 1, 1989,
  260  between members of an affiliated group, as defined in s. 1504(a)
  261  of the Internal Revenue Code of 1986, which group included both
  262  such corporations and there is no substantial change in the use
  263  of the property following the transfer of title; the leasing,
  264  subleasing, or licensing of the property was required by an
  265  unrelated lender as a condition of providing financing to one or
  266  more members of the affiliated group; and the corporation to
  267  which the property is leased, subleased, or licensed had sales
  268  subject to the tax imposed by this chapter of not less than $667
  269  million during the most recent 12-month period ended June 30.
  270  Any tax on such sales, charges, rentals, admissions, or other
  271  transactions made subject to the tax imposed by this chapter
  272  shall be collected by the state, county, municipality, any
  273  political subdivision, agency, bureau, or department, or other
  274  state or local governmental instrumentality in the same manner
  275  as other dealers, unless specifically exempted by this chapter.
  276         (6)“Certified service provider” has the same meaning as
  277  provided in s. 213.256.
  278         (7)(3)The terms “Cigarettes,” “tobacco,” or “tobacco
  279  products” referred to in this chapter include all such products
  280  as are defined or may be hereafter defined by the laws of the
  281  state.
  282         (9)“Computer” means an electronic device that accepts
  283  information in digital or similar form and manipulates such
  284  information for a result based on a sequence of instructions.
  285         (10)“Computer software” means a set of coded instructions
  286  designed to cause a computer or automatic data processing
  287  equipment to perform a task.
  288         (11)(4) “Cost price” means the actual cost of articles of
  289  tangible personal property without any deductions whatsoever,
  290  including, but not limited to, deductions for therefrom on
  291  account of the cost of materials used, labor or service costs,
  292  transportation charges, or other any expenses whatsoever.
  293         (12)“Delivery charges” means charges by the dealer of
  294  personal property or services for preparation and delivery to a
  295  location designated by the purchaser of such property or
  296  services, including, but not limited to, transportation,
  297  shipping, postage, handling, crating, and packing. The term does
  298  not include the charges for delivery of direct mail if the
  299  charges are separately stated on an invoice or similar billing
  300  document given to the purchaser. If a shipment includes exempt
  301  property and taxable property, the dealer shall tax only the
  302  percentage of the delivery charge allocated to the taxable
  303  property. The dealer may allocate the delivery charge by using:
  304         (a)A percentage based on the total sales price of the
  305  taxable property compared to the sales price of all property in
  306  the shipment; or
  307         (b)A percentage based on the total weight of the taxable
  308  property compared to the total weight of all property in the
  309  shipment.
  310         (13)(5)The term “Department” means the Department of
  311  Revenue.
  312         (17)(6) “Enterprise zone” means an area of the state
  313  designated pursuant to s. 290.0065. This subsection expires on
  314  the date specified in s. 290.016 for the expiration of the
  315  Florida Enterprise Zone Act.
  316         (18)(7) “Factory-built building” means a structure
  317  manufactured in a manufacturing facility for installation or
  318  erection as a finished building and; “factory-built building”
  319  includes, but is not limited to, residential, commercial,
  320  institutional, storage, and industrial structures.
  321         (22)(8) “In this state” or “in the state” means within the
  322  state boundaries of Florida as defined in s. 1, Art. II of the
  323  State Constitution and includes all territory within these
  324  limits owned by or ceded to the United States.
  325         (23)(9)The term “Intoxicating beverages” or “alcoholic
  326  beverages” referred to in this chapter includes all such
  327  beverages as are so defined or may be hereafter defined by the
  328  laws of the state.
  329         (24)(a)(10) “Lease,” “let,” or “rental” means the leasing
  330  or renting of living quarters or sleeping or housekeeping
  331  accommodations in hotels, apartment houses, roominghouses,
  332  tourist or trailer camps and real property, the same being
  333  defined as follows:
  334         1.(a) Every building or other structure kept, used,
  335  maintained, or advertised as, or held out to the public to be, a
  336  place where sleeping accommodations are supplied for pay to
  337  transient or permanent guests or tenants, in which 10 or more
  338  rooms are furnished for the accommodation of such guests, and
  339  having one or more dining rooms or cafes where meals or lunches
  340  are served to such transient or permanent guests; such sleeping
  341  accommodations and dining rooms or cafes being conducted in the
  342  same building or buildings in connection therewith, shall, for
  343  the purpose of this chapter, be deemed a hotel.
  344         2.(b) Any building, or part thereof, where separate
  345  accommodations for two or more families living independently of
  346  each other are supplied to transient or permanent guests or
  347  tenants shall for the purpose of this chapter be deemed an
  348  apartment house.
  349         3.(c) Every house, boat, vehicle, motor court, trailer
  350  court, or other structure or any place or location kept, used,
  351  maintained, or advertised as, or held out to the public to be, a
  352  place where living quarters or sleeping or housekeeping
  353  accommodations are supplied for pay to transient or permanent
  354  guests or tenants, whether in one or adjoining buildings, shall
  355  for the purpose of this chapter be deemed a roominghouse.
  356         4.(d) In all hotels, apartment houses, and roominghouses
  357  within the meaning of this chapter, the parlor, dining room,
  358  sleeping porches, kitchen, office, and sample rooms shall be
  359  construed to mean “rooms.”
  360         (b)(e)The term or terms:
  361         1.A “Tourist camp” means is a place where two or more
  362  tents, tent houses, or camp cottages are located and offered by
  363  a person or municipality for sleeping or eating accommodations,
  364  most generally to the transient public for either a direct money
  365  consideration or an indirect benefit to the lessor or owner in
  366  connection with a related business.
  367         2.(f)A “Trailer camp,” “mobile home park,” or
  368  “recreational vehicle park” means is a place where space is
  369  offered, with or without service facilities, by any persons or
  370  municipality to the public for the parking and accommodation of
  371  two or more automobile trailers, mobile homes, or recreational
  372  vehicles that which are used for lodging, for either a direct
  373  money consideration or an indirect benefit to the lessor or
  374  owner in connection with a related business, such space being
  375  hereby defined as living quarters, and the rental price thereof
  376  shall include all service charges paid to the lessor.
  377         (g)“Lease,” “let,” or “rental” also means the leasing or
  378  rental of tangible personal property and the possession or use
  379  thereof by the lessee or rentee for a consideration, without
  380  transfer of the title of such property, except as expressly
  381  provided to the contrary herein. The term “Lease,” “let,” or
  382  “rental” does not mean hourly, daily, or mileage charges, to the
  383  extent that such charges are subject to the jurisdiction of the
  384  United States Interstate Commerce Commission, when such charges
  385  are paid by reason of the presence of railroad cars owned by
  386  another on the tracks of the taxpayer, or charges made pursuant
  387  to car service agreements. The term “Lease,” “let,” “rental,” or
  388  “license” does not include payments made to an owner of high
  389  voltage bulk transmission facilities in connection with the
  390  possession or control of such facilities by a regional
  391  transmission organization, independent system operator, or
  392  similar entity under the jurisdiction of the Federal Energy
  393  Regulatory Commission. However, where two taxpayers, in
  394  connection with the interchange of facilities, rent or lease
  395  property, each to the other, for use in providing or furnishing
  396  any of the services mentioned in s. 166.231, the term “lease or
  397  rental” means only the net amount of rental involved.
  398         3.(h) “Real property” means the surface land, improvements
  399  thereto, and fixtures, and is synonymous with “realty” and “real
  400  estate.”
  401         4.(i) “License,” as used in this chapter with reference to
  402  the use of real property, means the granting of a privilege to
  403  use or occupy a building or a parcel of real property for any
  404  purpose.
  405         (c)(j) Privilege, franchise, or concession fees, or fees
  406  for a license to do business, paid to an airport are not
  407  payments for leasing, letting, renting, or granting a license
  408  for the use of real property.
  409         (d)Any transfer of possession or control of tangible
  410  personal property for a fixed or indeterminate term for
  411  consideration. A clause for a future option to purchase or to
  412  extend an agreement does not preclude an agreement from being a
  413  lease or rental. This definition shall be used for purposes of
  414  the sales and use tax regardless of whether a transaction is
  415  characterized as a lease or rental under generally accepted
  416  accounting principles, the Internal Revenue Code, the Uniform
  417  Commercial Code, or any other provisions of federal, state, or
  418  local law. These terms include agreements covering motor
  419  vehicles and trailers if the amount of consideration may be
  420  increased or decreased by reference to the amount realized upon
  421  sale or disposition of the property as provided in 26 U.S.C. s.
  422  7701(h)(1). These terms do not include:
  423         1.A transfer of possession or control of property under a
  424  security agreement or deferred payment plan that requires the
  425  transfer of title upon completion of the required payments;
  426         2.A transfer of possession or control of property under an
  427  agreement that requires the transfer of title upon completion of
  428  required payments and payment of an option price that does not
  429  exceed the greater of $100 or 1 percent of the total required
  430  payments; or
  431         3.The provision of tangible personal property along with
  432  an operator for a fixed or indeterminate period of time. As a
  433  condition of this exclusion, the operator must be necessary for
  434  the equipment to perform as designed. For the purpose of this
  435  subparagraph, an operator must do more than maintain, inspect,
  436  or set up the tangible personal property.
  437         (26)(11) “Motor fuel” means and includes what is commonly
  438  known and sold as gasoline and fuels containing a mixture of
  439  gasoline and other products.
  440         (27)(12) “Person” includes any individual, firm,
  441  copartnership, joint adventure, association, corporation,
  442  estate, trust, business trust, receiver, syndicate, or other
  443  group or combination acting as a unit and also includes any
  444  political subdivision, municipality, state agency, bureau, or
  445  department and includes the plural as well as the singular
  446  number.
  447         (33)(13) “Retailer” means and includes every person engaged
  448  in the business of making sales at retail or for distribution,
  449  or use, or consumption, or storage to be used or consumed in
  450  this state.
  451         (34)(14)(a) “Retail sale” or a “sale at retail” means a
  452  sale to a consumer or to any person for any purpose other than
  453  for resale in the form of tangible personal property or services
  454  taxable under this chapter, and includes all such transactions
  455  that may be made in lieu of retail sales or sales at retail. A
  456  sale for resale includes a sale of qualifying property. As used
  457  in this paragraph, the term “qualifying property” means tangible
  458  personal property, other than electricity, which is used or
  459  consumed by a government contractor in the performance of a
  460  qualifying contract as defined in s. 212.08(17)(c), to the
  461  extent that the cost of the property is allocated or charged as
  462  a direct item of cost to such contract, title to which property
  463  vests in or passes to the government under the contract. The
  464  term “government contractor” includes prime contractors and
  465  subcontractors. As used in this paragraph, a cost is a “direct
  466  item of cost” if it is a “direct cost” as defined in 48 C.F.R.
  467  s. 9904.418-30(a)(2), or similar successor provisions, including
  468  costs identified specifically with a particular contract.
  469         (b) The terms “Retail sales,” “sales at retail,” “use,”
  470  “storage,” and “consumption” include the sale, use, storage, or
  471  consumption of all tangible advertising materials imported or
  472  caused to be imported into this state. Tangible advertising
  473  material includes displays, display containers, brochures,
  474  catalogs, price lists, point-of-sale advertising, and technical
  475  manuals or any tangible personal property that which does not
  476  accompany the product to the ultimate consumer.
  477         (c) “Retail sales,” “sale at retail,” “use,” “storage,” and
  478  “consumption” do not include materials, containers, labels,
  479  sacks, bags, or similar items intended to accompany a product
  480  sold to a customer without which delivery of the product would
  481  be impracticable because of the character of the contents and be
  482  used one time only for packaging tangible personal property for
  483  sale or for the convenience of the customer or for packaging in
  484  the process of providing a service taxable under this chapter.
  485  When a separate charge for packaging materials is made, the
  486  charge shall be considered part of the sales price or rental
  487  charge for purposes of determining the applicability of tax. The
  488  terms do not include the sale, use, storage, or consumption of
  489  industrial materials, including chemicals and fuels except as
  490  provided herein, for future processing, manufacture, or
  491  conversion into articles of tangible personal property for
  492  resale when such industrial materials, including chemicals and
  493  fuels except as provided herein, become a component or
  494  ingredient of the finished product. However, the terms include
  495  the sale, use, storage, or consumption of tangible personal
  496  property, including machinery and equipment or parts thereof,
  497  purchased electricity, and fuels used to power machinery, when
  498  such items are used and dissipated in fabricating, converting,
  499  or processing tangible personal property for sale, even though
  500  they may become ingredients or components of the tangible
  501  personal property for sale through accident, wear, tear,
  502  erosion, corrosion, or similar means. The terms do not include
  503  the sale of materials to a registered repair facility for use in
  504  repairing a motor vehicle, airplane, or boat, when such
  505  materials are incorporated into and sold as part of the repair.
  506  Such a sale shall be deemed a purchase for resale by the repair
  507  facility, even though every material is not separately stated or
  508  separately priced on the repair invoice.
  509         (d) “Gross sales” means the sum total of all sales of
  510  tangible personal property as defined herein, without any
  511  deduction whatsoever of any kind or character, except as
  512  provided in this chapter.
  513         (e) The term “retail sale” includes a mail order sale, as
  514  defined in s. 212.0596(1).
  515         (35)(15) “Sale” means and includes:
  516         (a) Any transfer of title or possession, or both, exchange,
  517  barter, license, lease, or rental, conditional or otherwise, in
  518  any manner or by any means whatsoever, of tangible personal
  519  property for a consideration.
  520         (b) The rental of living quarters or sleeping or
  521  housekeeping accommodations in hotels, apartment houses or
  522  roominghouses, or tourist or trailer camps, as hereinafter
  523  defined in this chapter.
  524         (c) The producing, fabricating, processing, printing, or
  525  imprinting of tangible personal property for a consideration for
  526  consumers who furnish either directly or indirectly the
  527  materials used in the producing, fabricating, processing,
  528  printing, or imprinting.
  529         (d) The furnishing, preparing, or serving for a
  530  consideration of any tangible personal property for consumption
  531  on or off the premises of the person furnishing, preparing, or
  532  serving such tangible personal property which includes the sale
  533  of meals or prepared food by an employer to his or her
  534  employees.
  535         (e) A transaction whereby the possession of property is
  536  transferred but the seller retains title as security for the
  537  payment of the price.
  538         (36)(a)(16) “Sales price” applies to the amount subject to
  539  the tax imposed by this chapter and means the total
  540  consideration, including cash, credit, property, and services,
  541  for which tangible personal property or services are sold,
  542  leased, or rented, valued in money, whether received in money or
  543  otherwise, without any deduction for the following:
  544         1.The dealer’s cost of the property sold;
  545         2.The cost of materials used, labor or service cost,
  546  interest, losses, all costs of transportation to the dealer, all
  547  taxes imposed on the dealer, and any other expense of the
  548  dealer;
  549         3.Charges by the dealer for any services necessary to
  550  complete the sale, other than delivery and installation charges;
  551         4.Delivery charges;
  552         5.Installation charges; or
  553         6. Charges by a dealer for a bundled transaction, which
  554  includes a sale or use of a product that is taxable under this
  555  chapter, unless otherwise provided in this chapter.
  556         (b)“Sales price” does not include:
  557         1.Trade-ins allowed and taken at the time of sale if the
  558  amount is separately stated on the invoice, bill of sale, or
  559  similar document given to the purchaser;
  560         2.Discounts, including cash, term, or coupons, which are
  561  not reimbursed by a third party, are allowed by a dealer, and
  562  are taken by a purchaser at the time of sale;
  563         3.Interest, financing, and carrying charges from credit
  564  extended on the sale of personal property or services, if the
  565  amount is separately stated on the invoice, bill of sale, or
  566  similar document given to the purchaser;
  567         4.Any taxes legally imposed directly on the consumer which
  568  are separately stated on the invoice, bill of sale, or similar
  569  document given to the purchaser; or means the total amount paid
  570  for tangible personal property, including any services that are
  571  a part of the sale, valued in money, whether paid in money or
  572  otherwise, and includes any amount for which credit is given to
  573  the purchaser by the seller, without any deduction therefrom on
  574  account of the cost of the property sold, the cost of materials
  575  used, labor or service cost, interest charged, losses, or any
  576  other expense whatsoever. “Sales price” also includes the
  577  consideration for a transaction which requires both labor and
  578  material to alter, remodel, maintain, adjust, or repair tangible
  579  personal property. Trade-ins or discounts allowed and taken at
  580  the time of sale shall not be included within the purview of
  581  this subsection. “Sales price” also includes the full face value
  582  of any coupon used by a purchaser to reduce the price paid to a
  583  retailer for an item of tangible personal property; where the
  584  retailer will be reimbursed for such coupon, in whole or in
  585  part, by the manufacturer of the item of tangible personal
  586  property; or whenever it is not practicable for the retailer to
  587  determine, at the time of sale, the extent to which
  588  reimbursement for the coupon will be made. The term “sales
  589  price” does not include federal excise taxes imposed upon the
  590  retailer on the sale of tangible personal property. The term
  591  “sales price” does include federal manufacturers’ excise taxes,
  592  even if the federal tax is listed as a separate item on the
  593  invoice. To the extent required by federal law, the term “sales
  594  price” does not include
  595         5. Charges for Internet access services that which are sold
  596  separately or that are not itemized on the customer’s bill, but
  597  that which can be reasonably identified from the selling
  598  dealer’s books and records kept in the regular course of
  599  business. The dealer may support the allocation of charges with
  600  books and records kept in the regular course of business
  601  covering the dealer’s entire service area, including territories
  602  outside this state.
  603         (14)(17) “Diesel fuel” means any liquid product or, gas
  604  product, or any combination thereof, which is used in an
  605  internal combustion engine or motor to propel any form of
  606  vehicle, machine, or mechanical contrivance. The This term
  607  includes, but is not limited to, all forms of fuel commonly or
  608  commercially known or sold as diesel fuel or kerosene. However,
  609  the term “diesel fuel” does not include butane gas, propane gas,
  610  or any other form of liquefied petroleum gas or compressed
  611  natural gas.
  612         (15)“Direct mail” means printed material delivered or
  613  distributed by the United States Postal Service or other
  614  delivery service to a mass audience or to addressees on a
  615  mailing list provided by the purchaser or at the direction of
  616  the purchaser when the cost of the items is not billed directly
  617  to the recipients. The term includes tangible personal property
  618  supplied directly or indirectly by the purchaser to the direct
  619  mail dealer for inclusion in the package containing the printed
  620  material. The term does not include multiple items of printed
  621  material delivered to a single address.
  622         (16)“Electronic” means relating to technology having
  623  electrical, digital, magnetic, wireless, optical,
  624  electromagnetic, or similar capabilities.
  625         (41)(18) “Storage” means and includes any keeping or
  626  retention in this state of tangible personal property for use or
  627  consumption in this state or for any purpose other than sale at
  628  retail in the regular course of business.
  629         (42)(19) “Tangible personal property” means and includes
  630  personal property that which may be seen, weighed, measured, or
  631  touched or is in any manner perceptible to the senses, including
  632  electric power or energy, water, gas, steam, prewritten computer
  633  software, boats, motor vehicles and mobile homes as defined in
  634  s. 320.01(1) and (2), aircraft as defined in s. 330.27, and all
  635  other types of vehicles. The term “tangible personal property”
  636  does not include stocks, bonds, notes, insurance, or other
  637  obligations or securities or pari-mutuel tickets sold or issued
  638  under the racing laws of the state.
  639         (43)(20) “Use” means and includes the exercise of any right
  640  or power over tangible personal property incident to the
  641  ownership thereof, or interest therein, except that it does not
  642  include the sale at retail of that property in the regular
  643  course of business. The term “use” does not include:
  644         (a) The loan of an automobile by a motor vehicle dealer to
  645  a high school for use in its driver education and safety
  646  program. The term “use” does not include; or
  647         (b) A contractor’s use of “qualifying property” as defined
  648  by paragraph (34)(a) paragraph (14)(a).
  649         (44)(21)The term “Use tax” referred to in this chapter
  650  includes the use, the consumption, the distribution, and the
  651  storage as herein defined.
  652         (45) “Voluntary seller” or “volunteer seller” means a
  653  dealer who is not required to register in this state to collect
  654  the tax imposed by this chapter.
  655         (40)(22) “Spaceport activities” means activities directed
  656  or sponsored by Space Florida on spaceport territory pursuant to
  657  its powers and responsibilities under the Space Florida Act.
  658         (39)(23) “Space flight” means any flight designed for
  659  suborbital, orbital, or interplanetary travel of a space
  660  vehicle, satellite, or station of any kind.
  661         (8)(24) “Coin-operated amusement machine” means any machine
  662  operated by coin, slug, token, coupon, or similar device for the
  663  purposes of entertainment or amusement. The term includes, but
  664  is not limited to, coin-operated pinball machines, music
  665  machines, juke boxes, mechanical games, video games, arcade
  666  games, billiard tables, moving picture viewers, shooting
  667  galleries, and all other similar amusement devices.
  668         (37)(25) “Sea trial” means a voyage for the purpose of
  669  testing repair or modification work, which is in length and
  670  scope reasonably necessary to test repairs or modifications, or
  671  a voyage for the purpose of ascertaining the seaworthiness of a
  672  vessel. If the sea trial is to test repair or modification work,
  673  the owner or repair facility shall certify, on in a form
  674  required by the department, the what repairs that have been
  675  tested. The owner and the repair facility may also be required
  676  to certify that the length and scope of the voyage were
  677  reasonably necessary to test the repairs or modifications.
  678         (38)(26) “Solar energy system” means the equipment and
  679  requisite hardware that provide and are used for collecting,
  680  transferring, converting, storing, or using incident solar
  681  energy for water heating, space heating, cooling, or other
  682  applications that would otherwise require the use of a
  683  conventional source of energy such as petroleum products,
  684  natural gas, manufactured gas, or electricity.
  685         (2)(27) “Agricultural commodity” means horticultural and,
  686  aquacultural products, poultry and farm products, and livestock
  687  and livestock products.
  688         (19)(28) “Farmer” means a person who is directly engaged in
  689  the business of producing crops, livestock, or other
  690  agricultural commodities. The term includes, but is not limited
  691  to, horse breeders, nurserymen, dairy farmers, poultry farmers,
  692  cattle ranchers, apiarists, and persons raising fish.
  693         (25)(29) “Livestock” includes all animals of the equine,
  694  bovine, or swine class, including goats, sheep, mules, horses,
  695  hogs, cattle, ostriches, and other grazing animals raised for
  696  commercial purposes. The term “livestock” shall also include
  697  fish raised for commercial purposes.
  698         (28)(30) “Power farm equipment” means moving or stationary
  699  equipment that contains within itself the means for its own
  700  propulsion or power and moving or stationary equipment that is
  701  dependent upon an external power source to perform its
  702  functions.
  703         (29)“Prewritten computer software” means computer
  704  software, including prewritten upgrades, which is not designed
  705  and developed by the author or other creator to the
  706  specifications of a specific purchaser. The combining of two or
  707  more prewritten computer software programs or prewritten
  708  portions of such programs does not cause the combination to be
  709  other than prewritten computer software. Prewritten computer
  710  software includes software designed and developed by the author
  711  or other creator to the specifications of a specific purchaser
  712  when such software is sold to a person other than the specific
  713  purchaser. Where a person modifies or enhances computer software
  714  that he or she did not author or create, the person shall be
  715  deemed to be the author or creator only of his or her
  716  modifications or enhancements. Prewritten computer software or a
  717  prewritten portion of such software that is modified or enhanced
  718  to any degree, if such modification or enhancement is designed
  719  and developed to the specifications of a specific purchaser,
  720  remains prewritten computer software. However, prewritten
  721  computer software does not include software that has been
  722  modified or enhanced for a particular purchaser if the charge
  723  for the enhancement is reasonable and separately stated on the
  724  invoice or other statement of price given to the purchaser.
  725         (30) “Product” means tangible personal property, a digital
  726  good, or a service. The term does not include real property and
  727  services to real property.
  728         (31) “Purchase price” means the measure subject to use tax
  729  and has the same meaning as sales price.
  730         (20)(31) “Forest” means the land stocked by trees of any
  731  size used in the production of forest products, or formerly
  732  having such tree cover, and not currently developed for
  733  nonforest use.
  734         (3)(32) “Agricultural production” means the production of
  735  plants and animals useful to humans, including the preparation,
  736  planting, cultivating, or harvesting of these products or any
  737  other practices necessary to accomplish production through the
  738  harvest phase, which and includes aquaculture, horticulture,
  739  floriculture, viticulture, forestry, dairy, livestock, poultry,
  740  bees, and any and all other forms of farm products and farm
  741  production.
  742         (32)(33) “Qualified aircraft” means any aircraft that has
  743  having a maximum certified takeoff weight of less than 10,000
  744  pounds and equipped with twin turbofan engines that meet Stage
  745  IV noise requirements that is used by a business that operates
  746  operating as an on-demand air carrier under Federal Aviation
  747  Administration Regulation Title 14, chapter I, part 135, Code of
  748  Federal Regulations, that owns or leases and operates a fleet of
  749  at least 25 of such aircraft in this state.
  750         (21)(34) “Fractional aircraft ownership program” means a
  751  program that meets the requirements of 14 C.F.R. part 91,
  752  subpart K, relating to fractional ownership operations, except
  753  that the program must include a minimum of 25 aircraft owned or
  754  leased by the program manager and used in the program.
  755         Section 2. Paragraph (c) of subsection (7) of section
  756  212.03, Florida Statutes, is amended to read:
  757         212.03 Transient rentals tax; rate, procedure, enforcement,
  758  exemptions.—
  759         (7)
  760         (c) The rental of facilities in a trailer camp, mobile home
  761  park, or recreational vehicle park facilities, as defined in s.
  762  212.02(24) s. 212.02(10)(f), which are intended primarily for
  763  rental as a principal or permanent place of residence is exempt
  764  from the tax imposed by this chapter. The rental of such
  765  facilities that primarily serve transient guests is not exempt
  766  by this subsection. In the application of this law, or in making
  767  any determination against the exemption, the department shall
  768  consider the facility as primarily serving transient guests
  769  unless the facility owner makes a verified declaration on a form
  770  prescribed by the department that more than half of the total
  771  rental units available are occupied by tenants who have a
  772  continuous residence in excess of 3 months. The owner of a
  773  facility declared to be exempt by this paragraph must make a
  774  determination of the taxable status of the facility at the end
  775  of the owner’s accounting year using any consecutive 3-month
  776  period, at least one month of which is in the accounting year.
  777  The owner must use a selected consecutive 3-month period during
  778  each annual redetermination. In the event that an exempt
  779  facility no longer qualifies for exemption by this paragraph,
  780  the owner must notify the department on a form prescribed by the
  781  department by the 20th day of the first month of the owner’s
  782  next succeeding accounting year that the facility no longer
  783  qualifies for such exemption. The tax levied by this section
  784  shall apply to the rental of facilities that no longer qualify
  785  for exemption under this paragraph beginning the first day of
  786  the owner’s next succeeding accounting year. The provisions of
  787  this paragraph do not apply to mobile home lots regulated under
  788  chapter 723.
  789         Section 3. Subsection (6) of section 212.0306, Florida
  790  Statutes, is amended to read:
  791         212.0306 Local option food and beverage tax; procedure for
  792  levying; authorized uses; administration.—
  793         (6) Any county levying a tax authorized by this section
  794  must locally administer the tax using the powers and duties
  795  enumerated for local administration of the tourist development
  796  tax by s. 125.0104, 1992 Supplement to the Florida Statutes
  797  1991. The county’s ordinance shall also provide for brackets
  798  applicable to taxable transactions.
  799         Section 4. Subsection (1) of section 212.031, Florida
  800  Statutes, is amended to read:
  801         212.031 Tax on rental or license fee for use of real
  802  property.—
  803         (1)(a) It is declared to be the legislative intent that
  804  every person is exercising a taxable privilege who engages in
  805  the business of renting, leasing, letting, or granting a license
  806  for the use of any real property unless such property is:
  807         1. Assessed as agricultural property under s. 193.461.
  808         2. Used exclusively as dwelling units.
  809         3. Property subject to tax on parking, docking, or storage
  810  spaces under s. 212.03(6).
  811         4. Recreational property or the common elements of a
  812  condominium when subject to a lease between the developer or
  813  owner thereof and the condominium association in its own right
  814  or as agent for the owners of individual condominium units or
  815  the owners of individual condominium units. However, only the
  816  lease payments on such property are shall be exempt from the tax
  817  imposed by this chapter, and any other use made by the owner or
  818  the condominium association is shall be fully taxable under this
  819  chapter.
  820         5. A public or private street or right-of-way and poles,
  821  conduits, fixtures, and similar improvements located on such
  822  streets or rights-of-way, occupied or used by a utility or
  823  provider of communications services, as defined by s. 202.11,
  824  for utility or communications or television purposes. For
  825  purposes of this subparagraph, the term “utility” means any
  826  person providing utility services as defined in s. 203.012. This
  827  exception also applies to property, wherever located, on which
  828  the following are placed: towers, antennas, cables, accessory
  829  structures, or equipment, not including switching equipment,
  830  used in the provision of mobile communications services as
  831  defined in s. 202.11. For purposes of this chapter, towers used
  832  in the provision of mobile communications services, as defined
  833  in s. 202.11, are considered to be fixtures.
  834         6. A public street or road that which is used for
  835  transportation purposes.
  836         7. Property used at an airport exclusively for the purpose
  837  of aircraft landing or aircraft taxiing or property used by an
  838  airline for the purpose of loading or unloading passengers or
  839  property onto or from aircraft or for fueling aircraft.
  840         8.a. Property used at a port authority, as defined in s.
  841  315.02(2), exclusively for the purpose of oceangoing vessels or
  842  tugs docking, or such vessels mooring on property used by a port
  843  authority for the purpose of loading or unloading passengers or
  844  cargo onto or from such a vessel, or property used at a port
  845  authority for fueling such vessels, or to the extent that the
  846  amount paid for the use of any property at the port is based on
  847  the charge for the amount of tonnage actually imported or
  848  exported through the port by a tenant.
  849         b. The amount charged for the use of any property at the
  850  port in excess of the amount charged for tonnage actually
  851  imported or exported remains shall remain subject to tax except
  852  as provided in sub-subparagraph a.
  853         9. Property used as an integral part of the performance of
  854  qualified production services. As used in this subparagraph, the
  855  term “qualified production services” means any activity or
  856  service performed directly in connection with the production of
  857  a qualified motion picture, as defined in s. 212.06(1)(b), and
  858  includes:
  859         a. Photography, sound and recording, casting, location
  860  managing and scouting, shooting, creation of special and optical
  861  effects, animation, adaptation (language, media, electronic, or
  862  otherwise), technological modifications, computer graphics, set
  863  and stage support (such as electricians, lighting designers and
  864  operators, greensmen, prop managers and assistants, and grips),
  865  wardrobe (design, preparation, and management), hair and makeup
  866  (design, production, and application), performing (such as
  867  acting, dancing, and playing), designing and executing stunts,
  868  coaching, consulting, writing, scoring, composing,
  869  choreographing, script supervising, directing, producing,
  870  transmitting dailies, dubbing, mixing, editing, cutting,
  871  looping, printing, processing, duplicating, storing, and
  872  distributing;
  873         b. The design, planning, engineering, construction,
  874  alteration, repair, and maintenance of real or personal property
  875  including stages, sets, props, models, paintings, and facilities
  876  principally required for the performance of those services
  877  listed in sub-subparagraph a.; and
  878         c. Property management services directly related to
  879  property used in connection with the services described in sub
  880  subparagraphs a. and b.
  881  
  882  This exemption inures will inure to the taxpayer upon
  883  presentation of the certificate of exemption issued to the
  884  taxpayer under the provisions of s. 288.1258.
  885         10. Leased, subleased, licensed, or rented to a person
  886  providing food and drink concessionaire services within the
  887  premises of a convention hall, exhibition hall, auditorium,
  888  stadium, theater, arena, civic center, performing arts center,
  889  publicly owned recreational facility, or any business operated
  890  under a permit issued pursuant to chapter 550. This exception to
  891  the tax imposed by this section applies only to the space used
  892  exclusively for selling and distributing food and drinks. A
  893  person providing retail concessionaire services involving the
  894  sale of food and drink or other tangible personal property
  895  within the premises of an airport is shall be subject to tax on
  896  the rental of real property used for that purpose, but is shall
  897  not be subject to the tax on any license to use the property.
  898  For purposes of this subparagraph, the term “sale” does shall
  899  not include the leasing of tangible personal property.
  900         11. Property occupied pursuant to an instrument calling for
  901  payments which the department has declared, in a Technical
  902  Assistance Advisement issued on or before March 15, 1993, to be
  903  nontaxable pursuant to rule 12A-1.070(19)(c), Florida
  904  Administrative Code; provided that this subparagraph shall only
  905  apply to property occupied by the same person before and after
  906  the execution of the subject instrument and only to those
  907  payments made pursuant to such instrument, exclusive of renewals
  908  and extensions thereof occurring after March 15, 1993.
  909         12. Property used or occupied predominantly for space
  910  flight business purposes. As used in this subparagraph, “space
  911  flight business” means the manufacturing, processing, or
  912  assembly of a space facility, space propulsion system, space
  913  vehicle, satellite, or station of any kind possessing the
  914  capacity for space flight, as defined by s. 212.02 s.
  915  212.02(23), or components thereof, and also means the following
  916  activities supporting space flight: vehicle launch activities,
  917  flight operations, ground control or ground support, and all
  918  administrative activities directly related thereto. Property is
  919  shall be deemed to be used or occupied predominantly for space
  920  flight business purposes if more than 50 percent of the
  921  property, or improvements thereon, is used for one or more space
  922  flight business purposes. Possession by a landlord, lessor, or
  923  licensor of a signed written statement from the tenant, lessee,
  924  or licensee claiming the exemption relieves shall relieve the
  925  landlord, lessor, or licensor from the responsibility of
  926  collecting the tax, and the department shall look solely to the
  927  tenant, lessee, or licensee for recovery of such tax if it
  928  determines that the exemption was not applicable.
  929         13. Rented, leased, subleased, or licensed to a person
  930  providing telecommunications, data systems management, or
  931  Internet services at a publicly or privately owned convention
  932  hall, civic center, or meeting space at a public lodging
  933  establishment as defined in s. 509.013. This subparagraph
  934  applies only to that portion of the rental, lease, or license
  935  payment that is based upon a percentage of sales, revenue
  936  sharing, or royalty payments and not based upon a fixed price.
  937  This subparagraph is intended to be clarifying and remedial in
  938  nature and shall apply retroactively. This subparagraph does not
  939  provide a basis for an assessment of any tax not paid, or create
  940  a right to a refund of any tax paid, pursuant to this section
  941  before July 1, 2010.
  942         (b) If When a lease involves multiple use of real property
  943  wherein a part of the real property is subject to the tax
  944  herein, and a part of the property would be excluded from the
  945  tax under subparagraph (a)1., subparagraph (a)2., subparagraph
  946  (a)3., or subparagraph (a)5., the department shall determine,
  947  from the lease or license and such other information as may be
  948  available, that portion of the total rental charge which is
  949  exempt from the tax imposed by this section. The portion of the
  950  premises leased or rented by a for-profit entity providing a
  951  residential facility for the aged will be exempt on the basis of
  952  a pro rata portion calculated by combining the square footage of
  953  the areas used for residential units by the aged and for the
  954  care of such residents and dividing the resultant sum by the
  955  total square footage of the rented premises. For purposes of
  956  this section, the term “residential facility for the aged” means
  957  a facility that is licensed or certified in whole or in part
  958  under chapter 400, chapter 429, or chapter 651; or that provides
  959  residences to the elderly and is financed by a mortgage or loan
  960  made or insured by the United States Department of Housing and
  961  Urban Development under s. 202, s. 202 with a s. 8 subsidy, s.
  962  221(d)(3) or (4), s. 232, or s. 236 of the National Housing Act;
  963  or other such similar facility that provides residences
  964  primarily for the elderly.
  965         (c) For the exercise of such privilege, a tax is levied in
  966  an amount equal to 6 percent of and on the total rent or license
  967  fee charged for such real property by the person charging or
  968  collecting the rental or license fee. The total rent or license
  969  fee charged for such real property shall include payments for
  970  the granting of a privilege to use or occupy real property for
  971  any purpose and shall include base rent, percentage rents, or
  972  similar charges. Such charges shall be included in the total
  973  rent or license fee subject to tax under this section whether or
  974  not they can be attributed to the ability of the lessor’s or
  975  licensor’s property as used or operated to attract customers.
  976  Payments for intrinsically valuable personal property such as
  977  franchises, trademarks, service marks, logos, or patents are not
  978  subject to tax under this section. In the case of a contractual
  979  arrangement that provides for both payments taxable as total
  980  rent or license fee and payments not subject to tax, the tax
  981  shall be based on a reasonable allocation of such payments and
  982  does shall not apply to that portion that which is for the
  983  nontaxable payments.
  984         (d) If When the rental or license fee of any such real
  985  property is paid by way of property, goods, wares, merchandise,
  986  services, or other thing of value, the tax is shall be at the
  987  rate of 6 percent of the value of the property, goods, wares,
  988  merchandise, services, or other thing of value.
  989         Section 5. The amendment to subparagraph 10. of paragraph
  990  (a) of subsection (1) of section 212.031, Florida Statutes, made
  991  by this act operates retroactively. However, the retroactive
  992  operation of the amendment is remedial in nature and does not
  993  create the right to a refund or require a refund by any
  994  governmental entity of any tax, penalty, or interest remitted to
  995  the Department of Revenue before January 1, 2013.
  996         Section 6. Paragraph (b) of subsection (1) and paragraph
  997  (a) of subsection (2) of section 212.04, Florida Statutes, are
  998  amended to read:
  999         212.04 Admissions tax; rate, procedure, enforcement.—
 1000         (1)
 1001         (b) For the exercise of such privilege, a tax is levied at
 1002  the rate of 6 percent of sales price, or the actual value
 1003  received from such admissions. The, which 6 percent shall be
 1004  added to and collected with all such admissions from the
 1005  purchaser thereof, and such tax shall be paid for the exercise
 1006  of the privilege as defined in the preceding paragraph. Each
 1007  ticket must show on its face the actual sales price of the
 1008  admission, or each dealer selling the admission must prominently
 1009  display at the box office or other place where the admission
 1010  charge is made a notice disclosing the price of the admission,
 1011  and the tax shall be computed and collected on the basis of the
 1012  actual price of the admission charged by the dealer. The sale
 1013  price or actual value of admission shall, for the purpose of
 1014  this chapter, be that price remaining after deduction of federal
 1015  taxes and state or locally imposed or authorized seat
 1016  surcharges, taxes, or fees, if any, imposed upon such admission.
 1017  The sale price or actual value does not include separately
 1018  stated ticket service charges that are imposed by a facility
 1019  ticket office or a ticketing service and added to a separately
 1020  stated, established ticket price. The rate of tax on each
 1021  admission shall be according to the brackets established by s.
 1022  212.12(9).
 1023         (2)(a)1. No tax shall be levied on admissions to athletic
 1024  or other events sponsored by elementary schools, junior high
 1025  schools, middle schools, high schools, community colleges,
 1026  public or private colleges and universities, deaf and blind
 1027  schools, facilities of the youth services programs of the
 1028  Department of Children and Family Services, and state
 1029  correctional institutions when only student, faculty, or inmate
 1030  talent is used. However, this exemption shall not apply to
 1031  admission to athletic events sponsored by a state university,
 1032  and the proceeds of the tax collected on such admissions shall
 1033  be retained and used by each institution to support women’s
 1034  athletics as provided in s. 1006.71(2)(c).
 1035         2.a. No tax shall be levied on dues, membership fees, and
 1036  admission charges imposed by not-for-profit sponsoring
 1037  organizations. To receive this exemption, the sponsoring
 1038  organization must qualify as a not-for-profit entity under the
 1039  provisions of s. 501(c)(3) of the Internal Revenue Code of 1954,
 1040  as amended.
 1041         b. A tax may not be levied on admission charges to an event
 1042  sponsored by a state college, state university, or community
 1043  college if the event is held in a convention hall, exhibition
 1044  hall, auditorium, stadium, theater, arena, civic center,
 1045  performing arts center, or publicly owned recreational facility
 1046  and all of the risk of success or failure lies with the sponsor
 1047  of the event, all of the funds at risk for the event belong to
 1048  the sponsor, and student or faculty talent is not exclusively
 1049  used. No tax shall be levied on admission charges to an event
 1050  sponsored by a governmental entity, sports authority, or sports
 1051  commission when held in a convention hall, exhibition hall,
 1052  auditorium, stadium, theater, arena, civic center, performing
 1053  arts center, or publicly owned recreational facility and when
 1054  100 percent of the risk of success or failure lies with the
 1055  sponsor of the event and 100 percent of the funds at risk for
 1056  the event belong to the sponsor, and student or faculty talent
 1057  is not exclusively used. As used in this sub-subparagraph, the
 1058  terms “sports authority” and “sports commission” mean a
 1059  nonprofit organization that is exempt from federal income tax
 1060  under s. 501(c)(3) of the Internal Revenue Code and that
 1061  contracts with a county or municipal government for the purpose
 1062  of promoting and attracting sports-tourism events to the
 1063  community with which it contracts.
 1064         3. No tax shall be levied on an admission paid by a
 1065  student, or on the student’s behalf, to any required place of
 1066  sport or recreation if the student’s participation in the sport
 1067  or recreational activity is required as a part of a program or
 1068  activity sponsored by, and under the jurisdiction of, the
 1069  student’s educational institution, provided his or her
 1070  attendance is as a participant and not as a spectator.
 1071         4. No tax shall be levied on admissions to the National
 1072  Football League championship game or Pro Bowl; on admissions to
 1073  any semifinal game or championship game of a national collegiate
 1074  tournament; on admissions to a Major League Baseball, National
 1075  Basketball Association, or National Hockey League all-star game;
 1076  on admissions to the Major League Baseball Home Run Derby held
 1077  before the Major League Baseball All-Star Game; or on admissions
 1078  to the National Basketball Association Rookie Challenge,
 1079  Celebrity Game, 3-Point Shooting Contest, or Slam Dunk
 1080  Challenge.
 1081         5. A participation fee or sponsorship fee imposed by a
 1082  governmental entity as described in s. 212.08(6) for an athletic
 1083  or recreational program is exempt when the governmental entity
 1084  by itself, or in conjunction with an organization exempt under
 1085  s. 501(c)(3) of the Internal Revenue Code of 1954, as amended,
 1086  sponsors, administers, plans, supervises, directs, and controls
 1087  the athletic or recreational program.
 1088         6. Also exempt from the tax imposed by this section to the
 1089  extent provided in this subparagraph are admissions to live
 1090  theater, live opera, or live ballet productions in this state
 1091  which are sponsored by an organization that has received a
 1092  determination from the Internal Revenue Service that the
 1093  organization is exempt from federal income tax under s.
 1094  501(c)(3) of the Internal Revenue Code of 1954, as amended, if
 1095  the organization actively participates in planning and
 1096  conducting the event, is responsible for the safety and success
 1097  of the event, is organized for the purpose of sponsoring live
 1098  theater, live opera, or live ballet productions in this state,
 1099  has more than 10,000 subscribing members and has among the
 1100  stated purposes in its charter the promotion of arts education
 1101  in the communities which it serves, and will receive at least 20
 1102  percent of the net profits, if any, of the events sponsored by
 1103  which the organization sponsors and will bear the risk of at
 1104  least 20 percent of the losses, if any, from the events which it
 1105  sponsors if the organization employs other persons as agents to
 1106  provide services in connection with a sponsored event. Prior to
 1107  March 1 of each year, such organization may apply to the
 1108  department for a certificate of exemption for admissions to such
 1109  events sponsored in this state by the organization during the
 1110  immediately following state fiscal year. The application shall
 1111  state the total dollar amount of admissions receipts collected
 1112  by the organization or its agents from such events in this state
 1113  sponsored by the organization or its agents in the year
 1114  immediately preceding the year in which the organization applies
 1115  for the exemption. Such organization shall receive the exemption
 1116  only to the extent of $1.5 million multiplied by the ratio that
 1117  such receipts bear to the total of such receipts of all
 1118  organizations applying for the exemption in such year; however,
 1119  in no event shall such exemption granted to any organization
 1120  exceed 6 percent of such admissions receipts collected by the
 1121  organization or its agents in the year immediately preceding the
 1122  year in which the organization applies for the exemption. Each
 1123  organization receiving the exemption shall report each month to
 1124  the department the total admissions receipts collected from such
 1125  events sponsored by the organization during the preceding month
 1126  and shall remit to the department an amount equal to 6 percent
 1127  of such receipts reduced by any amount remaining under the
 1128  exemption. Tickets for such events sold by such organizations
 1129  shall not reflect the tax otherwise imposed under this section.
 1130         7. Also exempt from the tax imposed by this section are
 1131  entry fees for participation in freshwater fishing tournaments.
 1132         8. Also exempt from the tax imposed by this section are
 1133  participation or entry fees charged to participants in a game,
 1134  race, or other sport or recreational event if spectators are
 1135  charged a taxable admission to such event.
 1136         9. No tax shall be levied on admissions to any postseason
 1137  collegiate football game sanctioned by the National Collegiate
 1138  Athletic Association.
 1139         Section 7. Section 212.05, Florida Statutes, is amended to
 1140  read:
 1141         212.05 Sales, storage, use tax.—It is hereby declared to be
 1142  the legislative intent that every person is exercising a taxable
 1143  privilege who engages in the business of selling tangible
 1144  personal property at retail in this state, including the
 1145  business of making mail order sales, or who rents or furnishes
 1146  any of the things or services taxable under this chapter, or who
 1147  stores for use or consumption in this state any item or article
 1148  of tangible personal property as defined herein and who leases
 1149  or rents such property within the state.
 1150         (1) For the exercise of such privilege, a tax is levied on
 1151  each taxable transaction or incident, which tax is due and
 1152  payable as follows:
 1153         (a)1.a. At the rate of 6 percent of the sales price of each
 1154  item or article of tangible personal property when sold at
 1155  retail in this state, computed on each taxable sale for the
 1156  purpose of remitting the amount of tax due the state, and
 1157  including each and every retail sale.
 1158         b. Each occasional or isolated sale of an aircraft, boat,
 1159  mobile home, or motor vehicle of a class or type which is
 1160  required to be registered, licensed, titled, or documented in
 1161  this state or by the United States Government shall be subject
 1162  to tax at the rate provided in this paragraph. The department
 1163  shall by rule adopt any nationally recognized publication for
 1164  valuation of used motor vehicles as the reference price list for
 1165  any used motor vehicle that which is required to be licensed
 1166  pursuant to s. 320.08(1), (2), (3)(a), (b), (c), or (e), or (9).
 1167  If any party to an occasional or isolated sale of such a vehicle
 1168  reports to the tax collector a sales price that which is less
 1169  than 80 percent of the average loan price for the specified
 1170  model and year of such vehicle as listed in the most recent
 1171  reference price list, the tax levied under this paragraph shall
 1172  be computed by the department on such average loan price unless
 1173  the parties to the sale have provided to the tax collector an
 1174  affidavit signed by each party, or other substantial proof,
 1175  stating the actual sales price. Any party to such sale who
 1176  reports a sales price less than the actual sales price commits
 1177  is guilty of a misdemeanor of the first degree, punishable as
 1178  provided in s. 775.082 or s. 775.083. The department shall
 1179  collect or attempt to collect from such party any delinquent
 1180  sales taxes. In addition, such party shall pay any tax due and
 1181  any penalty and interest assessed plus a penalty equal to twice
 1182  the amount of the additional tax owed. Notwithstanding any other
 1183  provision of law, the Department of Revenue may waive or
 1184  compromise any penalty imposed pursuant to this subparagraph.
 1185         2. This paragraph does not apply to the sale of a boat or
 1186  aircraft by or through a registered dealer under this chapter to
 1187  a purchaser who, at the time of taking delivery, is a
 1188  nonresident of this state, does not make his or her permanent
 1189  place of abode in this state, and is not engaged in carrying on
 1190  in this state any employment, trade, business, or profession in
 1191  which the boat or aircraft will be used in this state, or is a
 1192  corporation none of the officers or directors of which is a
 1193  resident of, or makes his or her permanent place of abode in,
 1194  this state, or is a noncorporate entity that has no individual
 1195  vested with authority to participate in the management,
 1196  direction, or control of the entity’s affairs who is a resident
 1197  of, or makes his or her permanent abode in, this state. For
 1198  purposes of this exemption, either a registered dealer acting on
 1199  his or her own behalf as seller, a registered dealer acting as
 1200  broker on behalf of a seller, or a registered dealer acting as
 1201  broker on behalf of the purchaser may be deemed to be the
 1202  selling dealer. This exemption shall not be allowed unless:
 1203         a. The purchaser removes a qualifying boat, as described in
 1204  sub-subparagraph f., from the state within 90 days after the
 1205  date of purchase or extension, or the purchaser removes a
 1206  nonqualifying boat or an aircraft from this state within 10 days
 1207  after the date of purchase or, when the boat or aircraft is
 1208  repaired or altered, within 20 days after completion of the
 1209  repairs or alterations;
 1210         b. The purchaser, within 30 days from the date of
 1211  departure, shall provide the department with written proof that
 1212  the purchaser licensed, registered, titled, or documented the
 1213  boat or aircraft outside the state. If such written proof is
 1214  unavailable, within 30 days the purchaser shall provide proof
 1215  that the purchaser applied for such license, title,
 1216  registration, or documentation. The purchaser shall forward to
 1217  the department proof of title, license, registration, or
 1218  documentation upon receipt;
 1219         c. The purchaser, within 10 days of removing the boat or
 1220  aircraft from Florida, shall furnish the department with proof
 1221  of removal in the form of receipts for fuel, dockage, slippage,
 1222  tie-down, or hangaring from outside of Florida. The information
 1223  so provided must clearly and specifically identify the boat or
 1224  aircraft;
 1225         d. The selling dealer, within 5 days of the date of sale,
 1226  shall provide to the department a copy of the sales invoice,
 1227  closing statement, bills of sale, and the original affidavit
 1228  signed by the purchaser attesting that he or she has read the
 1229  provisions of this section;
 1230         e. The seller makes a copy of the affidavit a part of his
 1231  or her record for as long as required by s. 213.35; and
 1232         f. Unless the nonresident purchaser of a boat of 5 net tons
 1233  of admeasurement or larger intends to remove the boat from this
 1234  state within 10 days after the date of purchase or, when the
 1235  boat is repaired or altered, within 20 days after completion of
 1236  the repairs or alterations, the nonresident purchaser shall
 1237  apply to the selling dealer for a decal that which authorizes 90
 1238  days after the date of purchase for removal of the boat. The
 1239  nonresident purchaser of a qualifying boat may apply to the
 1240  selling dealer within 60 days after the date of purchase for an
 1241  extension decal that authorizes the boat to remain in this state
 1242  for an additional 90 days, but not more than a total of 180
 1243  days, before the nonresident purchaser is required to pay the
 1244  tax imposed by this chapter. The department is authorized to
 1245  issue decals in advance to dealers. The number of decals issued
 1246  in advance to a dealer shall be consistent with the volume of
 1247  the dealer’s past sales of boats which qualify under this sub
 1248  subparagraph. The selling dealer or his or her agent shall mark
 1249  and affix the decals to qualifying boats in the manner
 1250  prescribed by the department, prior to delivery of the boat.
 1251         (I) The department is hereby authorized to charge dealers a
 1252  fee sufficient to recover the costs of decals issued, except the
 1253  extension decal shall cost $425.
 1254         (II) The proceeds from the sale of decals will be deposited
 1255  into the administrative trust fund.
 1256         (III) Decals shall display information to identify the boat
 1257  as a qualifying boat under this sub-subparagraph, including, but
 1258  not limited to, the decal’s date of expiration.
 1259         (IV) The department is authorized to require dealers who
 1260  purchase decals to file reports with the department and may
 1261  prescribe all necessary records by rule. All such records are
 1262  subject to inspection by the department.
 1263         (V) Any dealer or his or her agent who issues a decal
 1264  falsely, fails to affix a decal, mismarks the expiration date of
 1265  a decal, or fails to properly account for decals will be
 1266  considered prima facie to have committed a fraudulent act to
 1267  evade the tax and will be liable for payment of the tax plus a
 1268  mandatory penalty of 200 percent of the tax, and shall be liable
 1269  for fine and punishment as provided by law for a conviction of a
 1270  misdemeanor of the first degree, as provided in s. 775.082 or s.
 1271  775.083.
 1272         (VI) Any nonresident purchaser of a boat who removes a
 1273  decal prior to permanently removing the boat from the state, or
 1274  defaces, changes, modifies, or alters a decal in a manner
 1275  affecting its expiration date prior to its expiration, or who
 1276  causes or allows the same to be done by another, will be
 1277  considered prima facie to have committed a fraudulent act to
 1278  evade the tax and will be liable for payment of the tax plus a
 1279  mandatory penalty of 200 percent of the tax, and shall be liable
 1280  for fine and punishment as provided by law for a conviction of a
 1281  misdemeanor of the first degree, as provided in s. 775.082 or s.
 1282  775.083.
 1283         (VII) The department is authorized to adopt rules necessary
 1284  to administer and enforce this subparagraph and to publish the
 1285  necessary forms and instructions.
 1286         (VIII) The department is hereby authorized to adopt
 1287  emergency rules pursuant to s. 120.54(4) to administer and
 1288  enforce the provisions of this subparagraph.
 1289  
 1290  If the purchaser fails to remove the qualifying boat from this
 1291  state within the maximum 180 days after purchase or a
 1292  nonqualifying boat or an aircraft from this state within 10 days
 1293  after purchase or, when the boat or aircraft is repaired or
 1294  altered, within 20 days after completion of such repairs or
 1295  alterations, or permits the boat or aircraft to return to this
 1296  state within 6 months from the date of departure, except as
 1297  provided in s. 212.08(7)(fff), or if the purchaser fails to
 1298  furnish the department with any of the documentation required by
 1299  this subparagraph within the prescribed time period, the
 1300  purchaser shall be liable for use tax on the cost price of the
 1301  boat or aircraft and, in addition thereto, payment of a penalty
 1302  to the Department of Revenue equal to the tax payable. This
 1303  penalty shall be in lieu of the penalty imposed by s. 212.12(2).
 1304  The maximum 180-day period following the sale of a qualifying
 1305  boat tax-exempt to a nonresident may not be tolled for any
 1306  reason.
 1307         (b) At the rate of 6 percent of the cost price of each item
 1308  or article of tangible personal property when the same is not
 1309  sold but is used, consumed, distributed, or stored for use or
 1310  consumption in this state; however, for tangible property
 1311  originally purchased exempt from tax for use exclusively for
 1312  lease and which is converted to the owner’s own use, tax may be
 1313  paid on the fair market value of the property at the time of
 1314  conversion. If the fair market value of the property cannot be
 1315  determined, use tax at the time of conversion shall be based on
 1316  the owner’s acquisition cost. Under no circumstances may the
 1317  aggregate amount of sales tax from leasing the property and use
 1318  tax due at the time of conversion be less than the total sales
 1319  tax that would have been due on the original acquisition cost
 1320  paid by the owner.
 1321         (c) At the rate of 6 percent of the gross proceeds derived
 1322  from the lease or rental of tangible personal property, as
 1323  defined herein.; however, the following special provisions apply
 1324  to the lease or rental of motor vehicles:
 1325         1. When a motor vehicle is leased or rented for a period of
 1326  less than 12 months:
 1327         a. If the motor vehicle is rented in Florida, the entire
 1328  amount of such rental is taxable, even if the vehicle is dropped
 1329  off in another state.
 1330         b. If the motor vehicle is rented in another state and
 1331  dropped off in Florida, the rental is exempt from Florida tax.
 1332         2. Except as provided in subparagraph 3., for the lease or
 1333  rental of a motor vehicle for a period of not less than 12
 1334  months, sales tax is due on the lease or rental payments if the
 1335  vehicle is registered in this state; provided, however, that no
 1336  tax shall be due if the taxpayer documents use of the motor
 1337  vehicle outside this state and tax is being paid on the lease or
 1338  rental payments in another state.
 1339         3. The tax imposed by this chapter does not apply to the
 1340  lease or rental of a commercial motor vehicle as defined in s.
 1341  316.003(66)(a) to one lessee or rentee for a period of not less
 1342  than 12 months when tax was paid on the purchase price of such
 1343  vehicle by the lessor. To the extent tax was paid with respect
 1344  to the purchase of such vehicle in another state, territory of
 1345  the United States, or the District of Columbia, the Florida tax
 1346  payable shall be reduced in accordance with the provisions of s.
 1347  212.06(7). This subparagraph shall only be available when the
 1348  lease or rental of such property is an established business or
 1349  part of an established business or the same is incidental or
 1350  germane to such business.
 1351         (d) At the rate of 6 percent of the lease or rental price
 1352  paid by a lessee or rentee, or contracted or agreed to be paid
 1353  by a lessee or rentee, to the owner of the tangible personal
 1354  property.
 1355         (e)1. At the rate of 6 percent on charges for:
 1356         a. Prepaid calling arrangements. The tax on charges for
 1357  prepaid calling arrangements shall be collected at the time of
 1358  sale and remitted by the selling dealer.
 1359         (I) “Prepaid calling arrangement” means the separately
 1360  stated retail sale by advance payment of communications services
 1361  that consist exclusively of telephone calls originated by using
 1362  an access number, authorization code, or other means that may be
 1363  manually, electronically, or otherwise entered and that are sold
 1364  in predetermined units or dollars whose number declines with use
 1365  in a known amount.
 1366         (II) The sale or recharge of the prepaid calling
 1367  arrangement is deemed to take place in accordance with s.
 1368  212.054. If the sale or recharge of the prepaid calling
 1369  arrangement does not take place at the dealer’s place of
 1370  business, it shall be deemed to take place at the customer’s
 1371  shipping address or, if no item is shipped, at the customer’s
 1372  address or the location associated with the customer’s mobile
 1373  telephone number.
 1374         (III) The sale or recharge of a prepaid calling arrangement
 1375  shall be treated as a sale of tangible personal property for
 1376  purposes of this chapter, whether or not a tangible item
 1377  evidencing such arrangement is furnished to the purchaser, and
 1378  such sale within this state subjects the selling dealer to the
 1379  jurisdiction of this state for purposes of this subsection.
 1380         b. The installation of telecommunication and telegraphic
 1381  equipment.
 1382         c. Electrical power or energy, except that the tax rate for
 1383  charges for electrical power or energy is 7 percent.
 1384         2. The provisions of s. 212.17(3), regarding credit for tax
 1385  paid on charges subsequently charged off as uncollectible on the
 1386  dealer’s books and records found to be worthless, apply shall be
 1387  equally applicable to any tax paid under the provisions of this
 1388  section on charges for prepaid calling arrangements,
 1389  telecommunication or telegraph services, or electric power
 1390  subsequently found to be uncollectible. The word “charges” in
 1391  this paragraph does not include any excise or similar tax levied
 1392  by the Federal Government, any political subdivision of the
 1393  state, or any municipality upon the purchase, sale, or recharge
 1394  of prepaid calling arrangements or upon the purchase or sale of
 1395  telecommunication, television system program, or telegraph
 1396  service or electric power, which tax is collected by the seller
 1397  from the purchaser.
 1398         (f) At the rate of 6 percent on the sale, rental, use,
 1399  consumption, or storage for use in this state of machines and
 1400  equipment, and parts and accessories therefor, used in
 1401  manufacturing, processing, compounding, producing, mining, or
 1402  quarrying personal property for sale or to be used in furnishing
 1403  communications, transportation, or public utility services.
 1404         (g)1. At the rate of 6 percent on the retail price of
 1405  newspapers and magazines sold or used in Florida.
 1406         2. Notwithstanding other provisions of this chapter,
 1407  inserts of printed materials which are distributed with a
 1408  newspaper or magazine are a component part of the newspaper or
 1409  magazine, and neither the sale nor use of such inserts is
 1410  subject to tax when:
 1411         a. Printed by a newspaper or magazine publisher or
 1412  commercial printer and distributed as a component part of a
 1413  newspaper or magazine, which means that the items after being
 1414  printed are delivered directly to a newspaper or magazine
 1415  publisher by the printer for inclusion in editions of the
 1416  distributed newspaper or magazine;
 1417         b. Such publications are labeled as part of the designated
 1418  newspaper or magazine publication into which they are to be
 1419  inserted; and
 1420         c. The purchaser of the insert presents a resale
 1421  certificate to the vendor stating that the inserts are to be
 1422  distributed as a component part of a newspaper or magazine.
 1423         (h)1. A tax is imposed at the rate of 4 percent on the
 1424  charges for the use of coin-operated amusement machines. The tax
 1425  shall be calculated by dividing the gross receipts from such
 1426  charges for the applicable reporting period by a divisor,
 1427  determined as provided in this subparagraph, to compute gross
 1428  taxable sales, and then subtracting gross taxable sales from
 1429  gross receipts to arrive at the amount of tax due. For counties
 1430  that do not impose a discretionary sales surtax, the divisor is
 1431  equal to 1.04; for counties that impose a 0.5 percent
 1432  discretionary sales surtax, the divisor is equal to 1.045; for
 1433  counties that impose a 1 percent discretionary sales surtax, the
 1434  divisor is equal to 1.050; and for counties that impose a 2
 1435  percent sales surtax, the divisor is equal to 1.060. If a county
 1436  imposes a discretionary sales surtax that is not listed in this
 1437  subparagraph, the department shall make the applicable divisor
 1438  available in an electronic format or otherwise. Additional
 1439  divisors shall bear the same mathematical relationship to the
 1440  next higher and next lower divisors as the new surtax rate bears
 1441  to the next higher and next lower surtax rates for which
 1442  divisors have been established. When a machine is activated by a
 1443  slug, token, coupon, or any similar device that which has been
 1444  purchased, the tax is on the price paid by the user of the
 1445  device for such device.
 1446         2. As used in this paragraph, the term “operator” means any
 1447  person who possesses a coin-operated amusement machine for the
 1448  purpose of generating sales through that machine and who is
 1449  responsible for removing the receipts from the machine.
 1450         a. If the owner of the machine is also the operator of it,
 1451  he or she shall be liable for payment of the tax without any
 1452  deduction for rent or a license fee paid to a location owner for
 1453  the use of any real property on which the machine is located.
 1454         b. If the owner or lessee of the machine is also its
 1455  operator, he or she shall be liable for payment of the tax on
 1456  the purchase or lease of the machine, as well as the tax on
 1457  sales generated through the machine.
 1458         c. If the proprietor of the business where the machine is
 1459  located does not own the machine, he or she shall be deemed to
 1460  be the lessee and operator of the machine and is responsible for
 1461  the payment of the tax on sales, unless such responsibility is
 1462  otherwise provided for in a written agreement between him or her
 1463  and the machine owner.
 1464         3.a. An operator of a coin-operated amusement machine may
 1465  not operate or cause to be operated in this state any such
 1466  machine until the operator has registered with the department
 1467  and has conspicuously displayed an identifying certificate
 1468  issued by the department. The identifying certificate shall be
 1469  issued by the department upon application from the operator. The
 1470  identifying certificate shall include a unique number, and the
 1471  certificate shall be permanently marked with the operator’s
 1472  name, the operator’s sales tax number, and the maximum number of
 1473  machines to be operated under the certificate. An identifying
 1474  certificate shall not be transferred from one operator to
 1475  another. The identifying certificate must be conspicuously
 1476  displayed on the premises where the coin-operated amusement
 1477  machines are being operated.
 1478         b. The operator of the machine must obtain an identifying
 1479  certificate before the machine is first operated in the state
 1480  and by July 1 of each year thereafter. The annual fee for each
 1481  certificate shall be based on the number of machines identified
 1482  on the application times $30 and is due and payable upon
 1483  application for the identifying device. The application shall
 1484  contain the operator’s name, sales tax number, business address
 1485  where the machines are being operated, and the number of
 1486  machines in operation at that place of business by the operator.
 1487  No operator may operate more machines than are listed on the
 1488  certificate. A new certificate is required if more machines are
 1489  being operated at that location than are listed on the
 1490  certificate. The fee for the new certificate shall be based on
 1491  the number of additional machines identified on the application
 1492  form times $30.
 1493         c. A penalty of $250 per machine is imposed on the operator
 1494  for failing to properly obtain and display the required
 1495  identifying certificate. A penalty of $250 is imposed on the
 1496  lessee of any machine placed in a place of business without a
 1497  proper current identifying certificate. Such penalties shall
 1498  apply in addition to all other applicable taxes, interest, and
 1499  penalties.
 1500         d. Operators of coin-operated amusement machines must
 1501  obtain a separate sales and use tax certificate of registration
 1502  for each county in which such machines are located. One sales
 1503  and use tax certificate of registration is sufficient for all of
 1504  the operator’s machines within a single county.
 1505         4. The provisions of this paragraph do not apply to coin
 1506  operated amusement machines owned and operated by churches or
 1507  synagogues.
 1508         5. In addition to any other penalties imposed by this
 1509  chapter, a person who knowingly and willfully violates any
 1510  provision of this paragraph commits a misdemeanor of the second
 1511  degree, punishable as provided in s. 775.082 or s. 775.083.
 1512         6. The department may adopt rules necessary to administer
 1513  the provisions of this paragraph.
 1514         (i)1. At the rate of 6 percent on charges for all:
 1515         a. Detective, burglar protection, and other protection
 1516  services (NAICS National Numbers 561611, 561612, 561613, and
 1517  561621). Any law enforcement officer, as defined in s. 943.10,
 1518  who is performing approved duties as determined by his or her
 1519  local law enforcement agency in his or her capacity as a law
 1520  enforcement officer, and who is subject to the direct and
 1521  immediate command of his or her law enforcement agency, and in
 1522  the law enforcement officer’s uniform as authorized by his or
 1523  her law enforcement agency, is performing law enforcement and
 1524  public safety services and is not performing detective, burglar
 1525  protection, or other protective services, if the law enforcement
 1526  officer is performing his or her approved duties in a
 1527  geographical area in which the law enforcement officer has
 1528  arrest jurisdiction. Such law enforcement and public safety
 1529  services are not subject to tax irrespective of whether the duty
 1530  is characterized as “extra duty,” “off-duty,” or “secondary
 1531  employment,” and irrespective of whether the officer is paid
 1532  directly or through the officer’s agency by an outside source.
 1533  The term “law enforcement officer” includes full-time or part
 1534  time law enforcement officers, and any auxiliary law enforcement
 1535  officer, when such auxiliary law enforcement officer is working
 1536  under the direct supervision of a full-time or part-time law
 1537  enforcement officer.
 1538         b. Nonresidential cleaning, excluding cleaning of the
 1539  interiors of transportation equipment, and nonresidential
 1540  building pest control services (NAICS National Numbers 561710
 1541  and 561720).
 1542         2. As used in this paragraph, “NAICS” means those
 1543  classifications contained in the North American Industry
 1544  Classification System, as published in 2007 by the Office of
 1545  Management and Budget, Executive Office of the President.
 1546         3. Charges for detective, burglar protection, and other
 1547  protection security services performed in this state but used
 1548  outside this state are exempt from taxation. Charges for
 1549  detective, burglar protection, and other protection security
 1550  services performed outside this state and used in this state are
 1551  subject to tax.
 1552         4. If a transaction involves both the sale or use of a
 1553  service taxable under this paragraph and the sale or use of a
 1554  service or any other item not taxable under this chapter, the
 1555  consideration paid must be separately identified and stated with
 1556  respect to the taxable and exempt portions of the transaction or
 1557  the entire transaction shall be presumed taxable. The burden
 1558  shall be on the seller of the service or the purchaser of the
 1559  service, whichever applicable, to overcome this presumption by
 1560  providing documentary evidence as to which portion of the
 1561  transaction is exempt from tax. The department is authorized to
 1562  adjust the amount of consideration identified as the taxable and
 1563  exempt portions of the transaction; however, a determination
 1564  that the taxable and exempt portions are inaccurately stated and
 1565  that the adjustment is applicable must be supported by
 1566  substantial competent evidence.
 1567         5. Each seller of services subject to sales tax pursuant to
 1568  this paragraph shall maintain a monthly log showing each
 1569  transaction for which sales tax was not collected because the
 1570  services meet the requirements of subparagraph 3. for out-of
 1571  state use. The log must identify the purchaser’s name, location
 1572  and mailing address, and federal employer identification number,
 1573  if a business, or the social security number, if an individual,
 1574  the service sold, the price of the service, the date of sale,
 1575  the reason for the exemption, and the sales invoice number. The
 1576  monthly log shall be maintained pursuant to the same
 1577  requirements and subject to the same penalties imposed for the
 1578  keeping of similar records pursuant to this chapter.
 1579         (j)1. Notwithstanding any other provision of this chapter,
 1580  there is hereby levied a tax on the sale, use, consumption, or
 1581  storage for use in this state of any coin or currency, whether
 1582  in circulation or not, when such coin or currency:
 1583         a. Is not legal tender;
 1584         b. If legal tender, is sold, exchanged, or traded at a rate
 1585  in excess of its face value; or
 1586         c. Is sold, exchanged, or traded at a rate based on its
 1587  precious metal content.
 1588         2. Such tax shall be at a rate of 6 percent of the price at
 1589  which the coin or currency is sold, exchanged, or traded, except
 1590  that, with respect to a coin or currency that which is legal
 1591  tender of the United States and that which is sold, exchanged,
 1592  or traded, such tax shall not be levied.
 1593         3. There are exempt from this tax Exchanges of coins or
 1594  currency that which are in general circulation in, and legal
 1595  tender of, one nation for coins or currency that which are in
 1596  general circulation in, and legal tender of, another nation when
 1597  exchanged solely for use as legal tender and at an exchange rate
 1598  based on the relative value of each as a medium of exchange are
 1599  exempt from this tax.
 1600         4. With respect to any transaction that involves the sale
 1601  of coins or currency taxable under this paragraph in which the
 1602  taxable amount represented by the sale of such coins or currency
 1603  exceeds $500, the entire amount represented by the sale of such
 1604  coins or currency is exempt from the tax imposed under this
 1605  paragraph. The dealer must maintain proper documentation, as
 1606  prescribed by rule of the department, to identify that portion
 1607  of a transaction which involves the sale of coins or currency
 1608  and is exempt under this subparagraph.
 1609         (k) At the rate of 6 percent of the sales price of each
 1610  gallon of diesel fuel not taxed under chapter 206 purchased for
 1611  use in a vessel.
 1612         (l) Florists located in this state are liable for sales tax
 1613  on sales to retail customers regardless of where or by whom the
 1614  items sold are to be delivered. Florists located in this state
 1615  are not liable for sales tax on payments received from other
 1616  florists for items delivered to customers in this state.
 1617         (m) Operators of game concessions or other concessionaires
 1618  who customarily award tangible personal property as prizes may,
 1619  in lieu of paying tax on the cost price of such property, pay
 1620  tax on 25 percent of the gross receipts from such concession
 1621  activity.
 1622         (2) The tax shall be collected by the dealer, as defined
 1623  herein, and remitted by the dealer to the state at the time and
 1624  in the manner as hereinafter provided.
 1625         (3) The tax so levied is in addition to all other taxes,
 1626  whether levied in the form of excise, license, or privilege
 1627  taxes, and in addition to all other fees and taxes levied.
 1628         (4) The tax imposed pursuant to this chapter shall be due
 1629  and payable according to the brackets set forth in s. 212.12.
 1630         (4)(5) Notwithstanding any other provision of this chapter,
 1631  the maximum amount of tax imposed under this chapter and
 1632  collected on each sale or use of a boat in this state may not
 1633  exceed $18,000.
 1634         Section 8. Subsections (6), (7), (8), (9), (10), and (11)
 1635  of section 212.0506, Florida Statutes, are amended to read:
 1636         212.0506 Taxation of service warranties.—
 1637         (6)This tax shall be due and payable according to the
 1638  brackets set forth in s. 212.12.
 1639         (6)(7) This tax shall not apply to any portion of the
 1640  consideration received by any person in connection with the
 1641  issuance of any service warranty contract upon which such person
 1642  is required to pay any premium tax imposed under the Florida
 1643  Insurance Code or under s. 634.313(1).
 1644         (7)(8) If a transaction involves both the issuance of a
 1645  service warranty that is subject to such tax and the issuance of
 1646  a warranty, guaranty, extended warranty or extended guaranty,
 1647  contract, agreement, or other written promise that is not
 1648  subject to such tax, the consideration shall be separately
 1649  identified and stated with respect to the taxable and nontaxable
 1650  portions of the transaction. If the consideration is separately
 1651  apportioned and identified in good faith, such tax shall apply
 1652  to the transaction to the extent that the consideration received
 1653  or to be received in connection with the transaction is payment
 1654  for a service warranty subject to such tax. If the consideration
 1655  is not apportioned in good faith, the department may reform the
 1656  contract; such reformation by the department is to be considered
 1657  prima facie correct, and the burden to show the contrary rests
 1658  upon the dealer. If the consideration for such a transaction is
 1659  not separately identified and stated, the entire transaction is
 1660  taxable.
 1661         (8)(9) Any claim that which arises under a service warranty
 1662  taxable under this section, which claim is paid directly by the
 1663  person issuing such warranty, is not subject to any tax imposed
 1664  under this chapter.
 1665         (9)(10) Materials and supplies used in the performance of a
 1666  factory or manufacturer’s warranty are exempt if the contract is
 1667  furnished at no extra charge with the equipment guaranteed
 1668  thereunder and such materials and supplies are paid for by the
 1669  factory or manufacturer.
 1670         (10)(11) Any duties imposed by this chapter upon dealers of
 1671  tangible personal property with respect to collecting and
 1672  remitting taxes; making returns; keeping books, records, and
 1673  accounts; and complying with the rules and regulations of the
 1674  department apply to all dealers as defined in s. 212.06(2)(l).
 1675         Section 9. Section 212.054, Florida Statutes, is amended to
 1676  read:
 1677         212.054 Discretionary sales surtax; limitations,
 1678  administration, and collection.—
 1679         (1) A No general excise tax on sales may not shall be
 1680  levied by the governing body of any county unless specifically
 1681  authorized in s. 212.055. Any general excise tax on sales
 1682  authorized pursuant to said section shall be administered and
 1683  collected exclusively as provided in this section.
 1684         (2)(a) The tax imposed by the governing body of any county
 1685  authorized to so levy pursuant to s. 212.055 shall be a
 1686  discretionary surtax on all transactions occurring in the county
 1687  which transactions are subject to the state tax imposed on
 1688  sales, use, services, rentals, admissions, and other
 1689  transactions by this chapter and communications services as
 1690  defined for purposes of chapter 202. The surtax, if levied,
 1691  shall be computed as the applicable rate or rates authorized
 1692  pursuant to s. 212.055 times the amount of taxable sales and
 1693  taxable purchases representing such transactions. If the surtax
 1694  is levied on the sale of an item of tangible personal property
 1695  or on the sale of a service, the surtax shall be computed by
 1696  multiplying the rate imposed by the county within which the sale
 1697  occurs by the amount of the taxable sale. The sale of an item of
 1698  tangible personal property or the sale of a service is not
 1699  subject to the surtax if the property, the service, or the
 1700  tangible personal property representing the service is delivered
 1701  within a county that does not impose a discretionary sales
 1702  surtax.
 1703         (b) However:
 1704         1. The sales amount above $5,000 on a motor vehicle,
 1705  aircraft, boat, manufactured home, modular home, or mobile home
 1706  is any item of tangible personal property shall not be subject
 1707  to the surtax. However, charges for prepaid calling
 1708  arrangements, as defined in s. 212.05(1)(e)1.a., shall be
 1709  subject to the surtax. For purposes of administering the $5,000
 1710  limitation on an item of tangible personal property, if two or
 1711  more taxable items of tangible personal property are sold to the
 1712  same purchaser at the same time and, under generally accepted
 1713  business practice or industry standards or usage, are normally
 1714  sold in bulk or are items that, when assembled, comprise a
 1715  working unit or part of a working unit, such items must be
 1716  considered a single item for purposes of the $5,000 limitation
 1717  when supported by a charge ticket, sales slip, invoice, or other
 1718  tangible evidence of a single sale or rental.
 1719         2. In the case of utility services covering a period
 1720  starting before and ending after the effective date of the
 1721  surtax, the rate applies as follows:
 1722         a.In the case of a rate adoption or increase, the new rate
 1723  applies to the first billing period starting on or after the
 1724  effective date of the surtax adoption or increase.
 1725         b.In the case of a rate decrease or termination, the new
 1726  rate applies to bills rendered on or after the effective date of
 1727  the rate change billed on or after the effective date of any
 1728  such surtax, the entire amount of the charge for utility
 1729  services shall be subject to the surtax. In the case of utility
 1730  services billed after the last day the surtax is in effect, the
 1731  entire amount of the charge on said items shall not be subject
 1732  to the surtax. “Utility service,” as used in this section, does
 1733  not include any communications services as defined in chapter
 1734  202.
 1735         3. In the case of written contracts that which are signed
 1736  prior to the effective date of any such surtax for the
 1737  construction of improvements to real property or for remodeling
 1738  of existing structures, the surtax shall be paid by the
 1739  contractor responsible for the performance of the contract.
 1740  However, the contractor may apply for one refund of any such
 1741  surtax paid on materials necessary for the completion of the
 1742  contract. Any application for refund shall be made no later than
 1743  15 months following initial imposition of the surtax in that
 1744  county. The application for refund shall be in the manner
 1745  prescribed by the department by rule. A complete application
 1746  shall include proof of the written contract and of payment of
 1747  the surtax. The application shall contain a sworn statement,
 1748  signed by the applicant or its representative, attesting to the
 1749  validity of the application. The department shall, within 30
 1750  days after approval of a complete application, certify to the
 1751  county information necessary for issuance of a refund to the
 1752  applicant. Counties are hereby authorized to issue refunds for
 1753  this purpose and shall set aside from the proceeds of the surtax
 1754  a sum sufficient to pay any refund lawfully due. Any person who
 1755  fraudulently obtains or attempts to obtain a refund pursuant to
 1756  this subparagraph, in addition to being liable for repayment of
 1757  any refund fraudulently obtained plus a mandatory penalty of 100
 1758  percent of the refund, is guilty of a felony of the third
 1759  degree, punishable as provided in s. 775.082, s. 775.083, or s.
 1760  775.084.
 1761         4. In the case of any vessel, railroad, or motor vehicle
 1762  common carrier entitled to partial exemption from tax imposed
 1763  under this chapter pursuant to s. 212.08(4), (8), or (9), the
 1764  basis for imposition of surtax shall be the same as provided in
 1765  s. 212.08 and the ratio shall be applied each month to total
 1766  purchases in this state of property qualified for proration
 1767  which is delivered or sold in the taxing county to establish the
 1768  portion used and consumed in intracounty movement and subject to
 1769  surtax.
 1770         (3) For the purpose of this section, a transaction shall be
 1771  deemed to have occurred in a county imposing the surtax as
 1772  follows when:
 1773         (a)1.Except as otherwise provided in this section, a
 1774  retail sale subject to tax under this section, excluding a lease
 1775  or rental, shall be deemed to take place:
 1776         a.At the business location of the dealer, if the product
 1777  is received by the purchaser at that business location;
 1778         b.At the location where the product is received by the
 1779  purchaser or the purchaser’s designated agent, including the
 1780  location indicated by instructions for delivery to the purchaser
 1781  or agent, known to the dealer, if the product is not received by
 1782  the purchaser or designated agent at a business location of the
 1783  dealer;
 1784         c.If sub-subparagraphs a. and b. do not apply, at the
 1785  location identified as the address for the purchaser in the
 1786  business records maintained by the dealer in the ordinary course
 1787  of the dealer’s business, if use of this address does not
 1788  constitute bad faith;
 1789         d.If sub-subparagraphs a., b., and c. do not apply, at the
 1790  location indicated by an address for the purchaser obtained
 1791  during the consummation of the sale, including the address on
 1792  the purchaser’s payment instrument, if no other address is
 1793  available, if use of this address does not constitute bad faith;
 1794  or
 1795         e.If sub-subparagraphs a., b., c., and d. do not apply,
 1796  including instances in which the dealer does not have sufficient
 1797  information to apply the previous paragraphs, the address from
 1798  which tangible personal property was shipped, from which the
 1799  digital good or the computer software delivered electronically
 1800  was first available for transmission by the dealer, or from
 1801  which the service was provided, disregarding any location that
 1802  merely provided the digital transfer of the product sold.
 1803         2. As used in this paragraph, the terms “receive” and
 1804  “receipt” mean:
 1805         a. Taking possession of tangible personal property;
 1806         b. Making first use of the services; or
 1807         c. Taking possession or making first use of digital goods,
 1808  whichever occurs first.
 1809  
 1810  The terms “receive” and “receipt” do not include possession by a
 1811  shipping company on behalf of a purchaser.
 1812         3. As used in this paragraph, the term “delivered
 1813  electronically” means delivered to the purchaser by means other
 1814  than tangible storage media.
 1815         (b)The lease or rental of tangible personal property,
 1816  other than property identified in paragraphs (c) and (d), shall
 1817  be deemed to have occurred as follows:
 1818         1.For a lease or rental that requires recurring periodic
 1819  payments, the first periodic payment is deemed to take place in
 1820  accordance with paragraph (a), notwithstanding the exclusion of
 1821  a lease or rental in paragraph (a). Subsequent periodic payments
 1822  are deemed to have occurred at the primary property location for
 1823  each period covered by the payment. The primary property
 1824  location is determined by an address for the property provided
 1825  by the lessee which is available to the lessor from its records
 1826  maintained in the ordinary course of business, if use of this
 1827  address does not constitute bad faith. The property location is
 1828  not altered by intermittent use of the property at different
 1829  locations, such as use of business property that accompanies
 1830  employees on business trips and service calls.
 1831         2.For a lease or rental that does not require recurring
 1832  periodic payments, the payment is deemed to take place in
 1833  accordance with paragraph (a), notwithstanding the exclusion of
 1834  a lease or rental in paragraph (a).
 1835         3.This paragraph does not affect the imposition or
 1836  computation of sales or use tax on leases or rentals based on a
 1837  lump sum or accelerated basis or on the acquisition of property
 1838  for lease.
 1839         (c)The lease or rental of a motor vehicle or aircraft that
 1840  does not qualify as transportation equipment, as defined in
 1841  paragraph (d), shall be sourced as follows:
 1842         1.For a lease or rental that requires recurring periodic
 1843  payments, each periodic payment is deemed to take place at the
 1844  primary property location. The primary property location shall
 1845  be determined by an address for the property provided by the
 1846  lessee which is available to the lessor from its records
 1847  maintained in the ordinary course of business, if use of this
 1848  address does not constitute bad faith. This location is not
 1849  altered by intermittent use at different locations.
 1850         2.For a lease or rental that does not require recurring
 1851  periodic payments, the payment is deemed to take place in
 1852  accordance with paragraph (a), notwithstanding the exclusion of
 1853  a lease or rental in paragraph (a).
 1854         3.This paragraph does not affect the imposition or
 1855  computation of sales or use tax on leases or rentals based on a
 1856  lump sum or accelerated basis or on the acquisition of property
 1857  for lease.
 1858         (d)The retail sale, including a lease or rental, of
 1859  transportation equipment shall be deemed to take place in
 1860  accordance with paragraph (a), notwithstanding the exclusion of
 1861  a lease or rental in paragraph (a). The term “transportation
 1862  equipment” means:
 1863         1.Locomotives and rail cars that are used for the carriage
 1864  of persons or property in interstate commerce;
 1865         2.Trucks and truck tractors with a Gross Vehicle Weight
 1866  Rating (GVWR) of 10,001 pounds or greater, trailers,
 1867  semitrailers, or passenger buses that are registered through the
 1868  International Registration Plan and operated under authority of
 1869  a carrier authorized and certificated by the United States
 1870  Department of Transportation or another federal authority to
 1871  engage in the carriage of persons or property in interstate
 1872  commerce;
 1873         3.Aircraft that are operated by air carriers authorized
 1874  and certificated by the United States Department of
 1875  Transportation or another federal or a foreign authority to
 1876  engage in the carriage of persons or property in interstate or
 1877  foreign commerce; or
 1878         4.Containers designed for use on and component parts
 1879  attached or secured on the items set forth in subparagraphs 1.
 1880  3.
 1881         (e)(a)1. The retail sale of a modular or manufactured home,
 1882  not including a mobile home, occurs in the county to which the
 1883  house is delivered includes an item of tangible personal
 1884  property, a service, or tangible personal property representing
 1885  a service, and the item of tangible personal property, the
 1886  service, or the tangible personal property representing the
 1887  service is delivered within the county. If there is no
 1888  reasonable evidence of delivery of a service, the sale of a
 1889  service is deemed to occur in the county in which the purchaser
 1890  accepts the bill of sale.
 1891         (f)2. The retail sale, excluding a lease or rental, of any
 1892  motor vehicle that does not qualify as transportation equipment,
 1893  as defined in paragraph (d), or the retail sale of a of any
 1894  motor vehicle or mobile home of a class or type that which is
 1895  required to be registered in this state or in any other state is
 1896  shall be deemed to occur have occurred only in the county
 1897  identified from as the residence address of the purchaser on the
 1898  registration or title document for the such property.
 1899         (g)(b)Admission charged for an event occurs The event for
 1900  which an admission is charged is located in the county in which
 1901  the event is held.
 1902         (h)(c)A lease or rental of real property occurs in the
 1903  county in which the real property is located. The consumer of
 1904  utility services is located in the county.
 1905         (i)(d)1. The retail sale, excluding a lease or rental, of
 1906  any aircraft that does not qualify as transportation equipment,
 1907  as defined in paragraph (d), or of any boat of a class or type
 1908  that is required to be registered, licensed, titled, or
 1909  documented in this state or by the United States Government
 1910  occurs in the county to which the aircraft or boat is delivered.
 1911         2. The user of any aircraft or boat of a class or type that
 1912  which is required to be registered, licensed, titled, or
 1913  documented in this state or by the United States Government
 1914  imported into the county for use, consumption, distribution, or
 1915  storage to be used or consumed occurs in the county in which the
 1916  user is located in the county.
 1917         3.2. However, it shall be presumed that such items used
 1918  outside the county imposing the surtax for 6 months or longer
 1919  before being imported into the county were not purchased for use
 1920  in the county, except as provided in s. 212.06(8)(b).
 1921         4.3. This paragraph does not apply to the use or
 1922  consumption of items upon which a like tax of equal or greater
 1923  amount has been lawfully imposed and paid outside the county.
 1924         (j)(e) The purchase purchaser of any motor vehicle or
 1925  mobile home of a class or type that which is required to be
 1926  registered in this state occurs in the county identified from
 1927  the residential address of the purchaser is a resident of the
 1928  taxing county as determined by the address appearing on or to be
 1929  reflected on the registration document for the such property.
 1930         (k)(f)1. The use, consumption, distribution, or storage of
 1931  a Any motor vehicle or mobile home of a class or type that which
 1932  is required to be registered in this state and that is imported
 1933  from another state occurs in the county to which it is imported
 1934  into the taxing county by a user residing therein for the
 1935  purpose of use, consumption, distribution, or storage in the
 1936  taxing county.
 1937         2. However, it shall be presumed that such items used
 1938  outside the taxing county for 6 months or longer before being
 1939  imported into the county were not purchased for use in the
 1940  county.
 1941         (g)The real property which is leased or rented is located
 1942  in the county.
 1943         (l)(h)A The transient rental transaction occurs in the
 1944  county in which the rental property is located.
 1945         (i)The delivery of any aircraft or boat of a class or type
 1946  which is required to be registered, licensed, titled, or
 1947  documented in this state or by the United States Government is
 1948  to a location in the county. However, this paragraph does not
 1949  apply to the use or consumption of items upon which a like tax
 1950  of equal or greater amount has been lawfully imposed and paid
 1951  outside the county.
 1952         (m)(j)A transaction occurs in a county imposing the surtax
 1953  if the dealer owing a use tax on purchases or leases is located
 1954  in that the county.
 1955         (k)The delivery of tangible personal property other than
 1956  that described in paragraph (d), paragraph (e), or paragraph (f)
 1957  is made to a location outside the county, but the property is
 1958  brought into the county within 6 months after delivery, in which
 1959  event, the owner must pay the surtax as a use tax.
 1960         (n)(l) The coin-operated amusement or vending machine is
 1961  located in the county.
 1962         (o)(m)An The florist taking the original order to sell
 1963  tangible personal property taken by a florist occurs is located
 1964  in the county in which the florist taking the order is located,
 1965  notwithstanding any other provision of this section.
 1966         (4)(a) The department shall administer, collect, and
 1967  enforce the tax authorized under s. 212.055 pursuant to the same
 1968  procedures used in the administration, collection, and
 1969  enforcement of the general state sales tax imposed under the
 1970  provisions of this chapter, except as provided in this section.
 1971  The provisions of this chapter regarding interest and penalties
 1972  on delinquent taxes shall apply to the surtax. Discretionary
 1973  sales surtaxes shall not be included in the computation of
 1974  estimated taxes pursuant to s. 212.11. Notwithstanding any other
 1975  provision of law, a dealer need not separately state the amount
 1976  of the surtax on the charge ticket, sales slip, invoice, or
 1977  other tangible evidence of sale. For the purposes of this
 1978  section and s. 212.055, the “proceeds” of any surtax means all
 1979  funds collected and received by the department pursuant to a
 1980  specific authorization and levy under s. 212.055, including any
 1981  interest and penalties on delinquent surtaxes.
 1982         (b) The proceeds of a discretionary sales surtax collected
 1983  by the selling dealer located in a county imposing the surtax
 1984  shall be returned, less the cost of administration, to the
 1985  county where the selling dealer is located. The proceeds shall
 1986  be transferred to the Discretionary Sales Surtax Clearing Trust
 1987  Fund. A separate account shall be established in the trust fund
 1988  for each county imposing a discretionary surtax. The amount
 1989  deducted for the costs of administration may not exceed 3
 1990  percent of the total revenue generated for all counties levying
 1991  a surtax authorized in s. 212.055. The amount deducted for the
 1992  costs of administration may be used only for costs that are
 1993  solely and directly attributable to the surtax. The total cost
 1994  of administration shall be prorated among those counties levying
 1995  the surtax on the basis of the amount collected for a particular
 1996  county to the total amount collected for all counties. The
 1997  department shall distribute the moneys in the trust fund to the
 1998  appropriate counties each month, unless otherwise provided in s.
 1999  212.055.
 2000         (c)1. Any dealer located in a county that does not impose a
 2001  discretionary sales surtax but who collects the surtax due to
 2002  sales of tangible personal property or services delivered
 2003  outside the county shall remit monthly the proceeds of the
 2004  surtax to the department to be deposited into an account in the
 2005  Discretionary Sales Surtax Clearing Trust Fund which is separate
 2006  from the county surtax collection accounts. The department shall
 2007  distribute funds in this account using a distribution factor
 2008  determined for each county that levies a surtax and multiplied
 2009  by the amount of funds in the account and available for
 2010  distribution. The distribution factor for each county equals the
 2011  product of:
 2012         a. The county’s latest official population determined
 2013  pursuant to s. 186.901;
 2014         b. The county’s rate of surtax; and
 2015         c. The number of months the county has levied a surtax
 2016  during the most recent distribution period;
 2017  
 2018  divided by the sum of all such products of the counties levying
 2019  the surtax during the most recent distribution period.
 2020         2. The department shall compute distribution factors for
 2021  eligible counties once each quarter and make appropriate
 2022  quarterly distributions.
 2023         3. A county that fails to timely provide the information
 2024  required by this section to the department authorizes the
 2025  department, by such action, to use the best information
 2026  available to it in distributing surtax revenues to the county.
 2027  If this information is unavailable to the department, the
 2028  department may partially or entirely disqualify the county from
 2029  receiving surtax revenues under this paragraph. A county that
 2030  fails to provide timely information waives its right to
 2031  challenge the department’s determination of the county’s share,
 2032  if any, of revenues provided under this paragraph.
 2033         (5)No discretionary sales surtax or increase or decrease
 2034  in the rate of any discretionary sales surtax shall take effect
 2035  on a date other than January 1. No discretionary sales surtax
 2036  shall terminate on a day other than December 31.
 2037         (5)(6) The governing body of any county levying a
 2038  discretionary sales surtax shall enact an ordinance levying the
 2039  surtax in accordance with the procedures described in s.
 2040  125.66(2).
 2041         (6)(7)(a) Any adoption, repeal, or rate change of the
 2042  surtax by the governing body of any county levying a
 2043  discretionary sales surtax or the school board of any county
 2044  levying the school capital outlay surtax authorized by s.
 2045  212.055(6) is effective on April 1. A county or school board
 2046  adopting, repealing, or changing the rate of such surtax shall
 2047  notify the department within 10 days after final adoption by
 2048  ordinance or referendum of an adoption, repeal, imposition,
 2049  termination, or rate change of the surtax, but no later than
 2050  October 20 immediately preceding the April 1 November 16 prior
 2051  to the effective date. The notice must specify the time period
 2052  during which the surtax will be in effect and the rate and must
 2053  include a copy of the ordinance and such other information as
 2054  the department requires by rule. Failure to timely provide such
 2055  notification to the department shall result in the delay of the
 2056  effective date for a period of 1 year.
 2057         (b) In addition to the notification required by paragraph
 2058  (a), the governing body of any county proposing to levy a
 2059  discretionary sales surtax or the school board of any county
 2060  proposing to levy the school capital outlay surtax authorized by
 2061  s. 212.055(6) shall notify the department by October 1 if the
 2062  referendum or consideration of the ordinance that would result
 2063  in imposition, termination, or rate change of the surtax is
 2064  scheduled to occur on or after October 1 of that year. Failure
 2065  to timely provide such notification to the department shall
 2066  result in the delay of the effective date for a period of 1
 2067  year.
 2068         (c)The department shall provide notice of the adoption,
 2069  repeal, or rate change of the surtax to affected dealers by
 2070  February 1 immediately preceding the April 1 effective date.
 2071         (d)Notwithstanding the date set in an ordinance for the
 2072  termination of a surtax, a surtax terminates only on March 31. A
 2073  surtax imposed before January 1, 2013, for which an ordinance
 2074  provides a different termination date, also terminates on the
 2075  March 31 following the termination date established in the
 2076  ordinance.
 2077         (7)(8) With respect to any motor vehicle or mobile home of
 2078  a class or type that which is required to be registered in this
 2079  state, the tax due on a transaction occurring in the taxing
 2080  county as herein provided shall be collected from the purchaser
 2081  or user incident to the titling and registration of such
 2082  property, irrespective of whether such titling or registration
 2083  occurs in the taxing county.
 2084         (8)The department may certify vendor databases and
 2085  purchase, or otherwise make available, a database, or databases,
 2086  singly or in combination, which describe boundaries and boundary
 2087  changes for all taxing jurisdictions, including a description
 2088  and the effective date of a boundary change; provide all sales
 2089  and use tax rates by jurisdiction; if the area includes more
 2090  than one tax rate in any level of taxing jurisdiction, assign to
 2091  each five-digit and nine-digit zip code the proper rate and
 2092  jurisdiction and apply the lowest combined rate imposed in the
 2093  zip code area; and may include address-based boundary database
 2094  records for assigning taxing jurisdictions and associated tax
 2095  rates.
 2096         (a)A dealer or certified service provider that collects
 2097  and remits the state tax and any local tax imposed by this
 2098  chapter shall be held harmless from any tax, interest, and
 2099  penalties due solely as a result of relying on erroneous data on
 2100  tax rates, boundaries, or taxing jurisdiction assignments
 2101  provided by the state if the dealer or certified service
 2102  provider exercises due diligence in applying one or more of the
 2103  following methods to determine the taxing jurisdiction and tax
 2104  rate for a transaction:
 2105         1.Employing an electronic database provided by the
 2106  department under this subsection; or
 2107         2.Employing a state-certified database.
 2108         (b)If a dealer or certified service provider is unable to
 2109  determine the applicable rate and jurisdiction using an address
 2110  based database record after exercising due diligence, the dealer
 2111  or certified service provider may apply the nine-digit zip code
 2112  designation applicable to a purchaser.
 2113         (c)If a nine-digit zip code designation is not available
 2114  for a street address or if a dealer or certified service
 2115  provider is unable to determine the nine-digit zip code
 2116  designation applicable to a purchase after exercising due
 2117  diligence to determine the designation, the dealer or certified
 2118  service provider may apply the rate for the five-digit zip code
 2119  area.
 2120         (d)There is a rebuttable presumption that a dealer or
 2121  certified service provider has exercised due diligence if the
 2122  dealer or certified service provider has attempted to determine
 2123  the tax rate and jurisdiction by using state-certified software
 2124  that makes this assignment from the address and zip code
 2125  information applicable to the purchase.
 2126         (e)There is a rebuttable presumption that a dealer or
 2127  certified service provider has exercised due diligence if the
 2128  dealer has attempted to determine the nine-digit zip code
 2129  designation by using state-certified software that makes this
 2130  designation from the street address and the five-digit zip code
 2131  applicable to a purchase.
 2132         (f)If a dealer or certified service provider does not use
 2133  one of the methods specified in paragraph (a), the dealer or
 2134  certified service provider may be held liable to the department
 2135  for tax, interest, and penalties that are due for charging and
 2136  collecting the incorrect amount of tax.
 2137         (9)A purchaser shall be held harmless from tax, interest,
 2138  and penalties for failing to pay the correct amount of sales or
 2139  use tax due solely as a result of any of the following
 2140  circumstances:
 2141         (a)The dealer or certified service provider relied on
 2142  erroneous data on tax rates, boundaries, or taxing jurisdiction
 2143  assignments provided by the department;
 2144         (b)A purchaser holding a direct-pay permit relied on
 2145  erroneous data on tax rates, boundaries, or taxing jurisdiction
 2146  assignments provided by the department; or
 2147         (c)A purchaser relied on erroneous data supplied in a
 2148  database described in paragraph (a).
 2149         (10)A dealer is not liable for failing to collect tax at
 2150  the new tax rate if:
 2151         (a)The new rate takes effect within 30 days after the new
 2152  rate is enacted;
 2153         (b)The dealer collected the tax at the preceding rate;
 2154         (c)The dealer’s failure to collect the tax at the new rate
 2155  does not extend beyond 30 days after the enactment of the new
 2156  rate; and
 2157         (d)The dealer did not fraudulently fail to collect at the
 2158  new rate or solicit purchasers based on the preceding rate.
 2159         Section 10. Paragraphs (i) and (j) of subsection (8) of
 2160  section 212.055, Florida Statutes, are amended to read:
 2161         212.055 Discretionary sales surtaxes; legislative intent;
 2162  authorization and use of proceeds.—It is the legislative intent
 2163  that any authorization for imposition of a discretionary sales
 2164  surtax shall be published in the Florida Statutes as a
 2165  subsection of this section, irrespective of the duration of the
 2166  levy. Each enactment shall specify the types of counties
 2167  authorized to levy; the rate or rates which may be imposed; the
 2168  maximum length of time the surtax may be imposed, if any; the
 2169  procedure which must be followed to secure voter approval, if
 2170  required; the purpose for which the proceeds may be expended;
 2171  and such other requirements as the Legislature may provide.
 2172  Taxable transactions and administrative procedures shall be as
 2173  provided in s. 212.054.
 2174         (8) EMERGENCY FIRE RESCUE SERVICES AND FACILITIES SURTAX.—
 2175         (i) Surtax collections shall be initiated on January 1 of
 2176  the year following a successful referendum in order to coincide
 2177  with s. 212.054(5).
 2178         (i)(j) Notwithstanding s. 212.054, if a multicounty
 2179  independent special district created pursuant to chapter 67-764,
 2180  Laws of Florida, levies ad valorem taxes on district property to
 2181  fund emergency fire rescue services within the district and is
 2182  required by s. 2, Art. VII of the State Constitution to maintain
 2183  a uniform ad valorem tax rate throughout the district, the
 2184  county may not levy the discretionary sales surtax authorized by
 2185  this subsection within the boundaries of the district.
 2186         Section 11. Paragraph (c) of subsection (2) and subsections
 2187  (3) and (5) of section 212.06, Florida Statutes, are amended to
 2188  read:
 2189         212.06 Sales, storage, use tax; collectible from dealers;
 2190  “dealer” defined; dealers to collect from purchasers;
 2191  legislative intent as to scope of tax.—
 2192         (2)
 2193         (c) The term “dealer” is further defined to mean every
 2194  person, as used in this chapter, who sells at retail or who
 2195  offers for sale at retail, or who has in his or her possession
 2196  for sale at retail; or for use, consumption, or distribution; or
 2197  for storage to be used or consumed in this state, tangible
 2198  personal property as defined herein, including a retailer who
 2199  transacts a mail order sale.
 2200         (3)(a) Except as provided in paragraph (b), every dealer
 2201  making sales, whether within or outside the state, of tangible
 2202  personal property for distribution, storage, or use or other
 2203  consumption, in this state, shall, at the time of making sales,
 2204  collect the tax imposed by this chapter from the purchaser.
 2205         (b)1. The following provisions apply to sales of
 2206  advertising and promotional direct mail:
 2207         a.A purchaser of advertising and promotional direct mail
 2208  may provide the seller with:
 2209         (I) A direct pay permit;
 2210         (II) A certificate of exemption claiming direct mail; or
 2211         (III) Information showing the jurisdictions to which the
 2212  advertising and promotional direct mail is to be delivered to
 2213  recipients.
 2214         b.If the purchaser provides the permit or certificate
 2215  referred to in sub-sub-subparagraph a.(I) or sub-sub
 2216  subparagraph a.(II), the seller, in the absence of bad faith, is
 2217  relieved of all obligations to collect, pay, or remit any tax on
 2218  any transaction involving advertising and promotional direct
 2219  mail to which the permit, certificate, or statement applies. The
 2220  purchaser shall source the sale to the jurisdictions to which
 2221  the advertising and promotional direct mail is to be delivered
 2222  to the recipients and shall report and pay any applicable tax
 2223  due.
 2224         c.If the purchaser provides the seller information showing
 2225  the jurisdictions to which the advertising and promotional
 2226  direct mail is to be delivered to recipients, the seller shall
 2227  source the sale to the jurisdictions to which the advertising
 2228  and promotional direct mail is to be delivered and shall collect
 2229  and remit the applicable tax. In the absence of bad faith, the
 2230  seller is relieved of any further obligation to collect any
 2231  additional tax on the sale of advertising and promotional direct
 2232  mail if the seller has sourced the sale according to the
 2233  delivery information provided by the purchaser.
 2234         d.If the purchaser does not provide the seller with any of
 2235  the items listed in sub-sub-subparagraph a.(I), sub-sub
 2236  subparagraph a.(II), or sub-sub-subparagraph a.(III), the sale
 2237  shall be sourced to the address from which the advertising and
 2238  promotional direct mail was shipped. The state to which the
 2239  advertising and promotional direct mail is delivered may
 2240  disallow credit for tax paid on sales sourced pursuant to this
 2241  subparagraph.
 2242         2. The following provisions apply to sales of other direct
 2243  mail.
 2244         a.Except as otherwise provided in this subparagraph, sales
 2245  of other direct mail are sourced to the location indicated by an
 2246  address for the purchaser which is available from the business
 2247  records of the seller which are maintained in the ordinary
 2248  course of the seller’s business if use of this address does not
 2249  constitute bad faith.
 2250         b.A purchaser of other direct mail may provide the seller
 2251  with:
 2252         (I) A direct pay permit; or
 2253         (II) A certificate of exemption claiming direct mail.
 2254         c.If the purchaser provides the permit or certificate
 2255  referred to in sub-sub-subparagraph b.(I) or sub-sub
 2256  subparagraph b.(II), the seller, in the absence of bad faith, is
 2257  relieved of all obligations to collect, pay, or remit any tax on
 2258  any transaction involving other direct mail to which the permit,
 2259  certificate, or statement applies. Notwithstanding sub
 2260  subparagraph a., the sale shall be sourced to the jurisdictions
 2261  to which the other direct mail is to be delivered to the
 2262  recipients and the purchaser shall report and pay applicable tax
 2263  due.
 2264         3.As used in this paragraph, the term:
 2265         a.“Advertising and promotional direct mail” means printed
 2266  material that meets the definition of direct mail in s. 212.02
 2267  and has the primary purpose of attracting public attention to a
 2268  product, person, business, or organization, or to attempt to
 2269  sell, popularize, or secure financial support for a product,
 2270  person, business, or organization. As used in this sub
 2271  subparagraph, the word “product” means tangible personal
 2272  property, a product transferred electronically, or a service.
 2273         b.“Other direct mail” means any direct mail that is not
 2274  advertising and promotional direct mail, regardless of whether
 2275  advertising and promotional direct mail is included in the same
 2276  mailing. The term includes, but is not limited to:
 2277         (I) Transactional direct mail that contains personal
 2278  information specific to the addressee, including, but not
 2279  limited to, invoices, bills, statements of account, and payroll
 2280  advices;
 2281         (II)Legally required mailings, including, but not limited
 2282  to, privacy notices, tax reports, and stockholder reports; or
 2283         (III) Other nonpromotional direct mail delivered to
 2284  existing or former shareholders, customers, employees, or agents
 2285  including, but not limited to, newsletters and informational
 2286  pieces.
 2287  
 2288  The term “other direct mail does not include the development of
 2289  billing information or the provision of any nonincidental data
 2290  processing service.
 2291         4.a.(I) This section applies to a sale of services only if
 2292  the service is an integral part of the production and
 2293  distribution of printed material that meets the definition of
 2294  direct mail.
 2295         (II) This section does not apply to any transaction that
 2296  includes the development of billing information or the provision
 2297  of any data processing service that is more than incidental
 2298  regardless of whether advertising and promotional direct mail is
 2299  included in the same mailing.
 2300         b.If a transaction is a bundled transaction that includes
 2301  advertising and promotional direct mail, this section applies
 2302  only if the primary purpose of the transaction is the sale of
 2303  products or services that meet the definition of advertising and
 2304  promotional direct mail.
 2305         c.This section does not limit any purchaser’s:
 2306         (I) Obligation for sales or use tax to any state to which
 2307  the direct mail is delivered;
 2308         (II)Right under local, state, federal, or constitutional
 2309  law to a credit for sales or use taxes legally due and paid to
 2310  other jurisdictions; or
 2311         (III) Right to a refund of sales or use taxes overpaid to
 2312  any jurisdiction.
 2313         d.This paragraph applies for purposes of uniformly
 2314  sourcing direct mail transactions and does not impose
 2315  requirements on states regarding the taxation of products that
 2316  meet the definition of direct mail. This paragraph does not
 2317  apply to sales for resale or other exemptions. A purchaser of
 2318  printed materials shall have sole responsibility for the taxes
 2319  imposed by this chapter on those materials when the printer of
 2320  the materials delivers them to the United States Postal Service
 2321  for mailing to persons other than the purchaser located within
 2322  and outside this state. Printers of materials delivered by mail
 2323  to persons other than the purchaser located within and outside
 2324  this state shall have no obligation or responsibility for the
 2325  payment or collection of any taxes imposed under this chapter on
 2326  those materials. However, printers are obligated to collect the
 2327  taxes imposed by this chapter on printed materials when all, or
 2328  substantially all, of the materials will be mailed to persons
 2329  located within this state. For purposes of the printer’s tax
 2330  collection obligation, there is a rebuttable presumption that
 2331  all materials printed at a facility are mailed to persons
 2332  located within the same state as that in which the facility is
 2333  located. A certificate provided by the purchaser to the printer
 2334  concerning the delivery of the printed materials for that
 2335  purchase or all purchases shall be sufficient for purposes of
 2336  rebutting the presumption created herein.
 2337         5.2. The Department of Revenue is authorized to adopt rules
 2338  and forms to administer implement the provisions of this
 2339  paragraph.
 2340         (5)(a)1. Except as provided in subparagraph 2., It is not
 2341  the intention of This chapter does not to levy a tax upon
 2342  tangible personal property imported, produced, or manufactured
 2343  in this state for export if, provided that tangible personal
 2344  property may not be considered as being imported, produced, or
 2345  manufactured for export unless the importer, producer, or
 2346  manufacturer:
 2347         a. Delivers the tangible personal property same to a
 2348  licensed exporter for exporting or to a common carrier for
 2349  shipment outside the state or mails the same by United States
 2350  mail to a destination outside the state; or, in the case of
 2351  aircraft being exported under their own power to a destination
 2352  outside the continental limits of the United States, by
 2353  submission
 2354         b.Submits to the department of a duly signed and validated
 2355  United States customs declaration, showing the departure of an
 2356  the aircraft from the continental United States and; and further
 2357  with respect to aircraft, the canceled United States registry of
 2358  the said aircraft if the aircraft is exported under its own
 2359  power to a destination outside the continental United States; or
 2360  in the case of
 2361         c.Submits documentation as required by rule to the
 2362  department showing the departure of an aircraft of foreign
 2363  registry from the continental United States on which parts and
 2364  equipment have been installed. on aircraft of foreign registry,
 2365  by submission to the department of documentation, the extent of
 2366  which shall be provided by rule, showing the departure of the
 2367  aircraft from the continental United States; nor is it the
 2368  intention of this chapter to levy a tax on any sale which
 2369         2.This chapter does not levy a tax on the sale or use of
 2370  tangible personal property that the state is prohibited from
 2371  taxing under the Constitution or laws of the United States.
 2372  
 2373  Every retail sale made to a person physically present at the
 2374  time of sale shall be presumed to have been delivered in this
 2375  state.
 2376         2.a.Notwithstanding subparagraph 1., a tax is levied on
 2377  each sale of tangible personal property to be transported to a
 2378  cooperating state as defined in sub-subparagraph c., at the rate
 2379  specified in sub-subparagraph d. However, a Florida dealer will
 2380  be relieved from the requirements of collecting taxes pursuant
 2381  to this subparagraph if the Florida dealer obtains from the
 2382  purchaser an affidavit setting forth the purchaser’s name,
 2383  address, state taxpayer identification number, and a statement
 2384  that the purchaser is aware of his or her state’s use tax laws,
 2385  is a registered dealer in Florida or another state, or is
 2386  purchasing the tangible personal property for resale or is
 2387  otherwise not required to pay the tax on the transaction. The
 2388  department may, by rule, provide a form to be used for the
 2389  purposes set forth herein.
 2390         b.For purposes of this subparagraph, “a cooperating state”
 2391  is one determined by the executive director of the department to
 2392  cooperate satisfactorily with this state in collecting taxes on
 2393  mail order sales. No state shall be so determined unless it
 2394  meets all the following minimum requirements:
 2395         (I)It levies and collects taxes on mail order sales of
 2396  property transported from that state to persons in this state,
 2397  as described in s. 212.0596, upon request of the department.
 2398         (II)The tax so collected shall be at the rate specified in
 2399  s. 212.05, not including any local option or tourist or
 2400  convention development taxes collected pursuant to s. 125.0104
 2401  or this chapter.
 2402         (III)Such state agrees to remit to the department all
 2403  taxes so collected no later than 30 days from the last day of
 2404  the calendar quarter following their collection.
 2405         (IV)Such state authorizes the department to audit dealers
 2406  within its jurisdiction who make mail order sales that are the
 2407  subject of s. 212.0596, or makes arrangements deemed adequate by
 2408  the department for auditing them with its own personnel.
 2409         (V)Such state agrees to provide to the department records
 2410  obtained by it from retailers or dealers in such state showing
 2411  delivery of tangible personal property into this state upon
 2412  which no sales or use tax has been paid in a manner similar to
 2413  that provided in sub-subparagraph g.
 2414         c.For purposes of this subparagraph, “sales of tangible
 2415  personal property to be transported to a cooperating state”
 2416  means mail order sales to a person who is in the cooperating
 2417  state at the time the order is executed, from a dealer who
 2418  receives that order in this state.
 2419         d.The tax levied by sub-subparagraph a. shall be at the
 2420  rate at which such a sale would have been taxed pursuant to the
 2421  cooperating state’s tax laws if consummated in the cooperating
 2422  state by a dealer and a purchaser, both of whom were physically
 2423  present in that state at the time of the sale.
 2424         e.The tax levied by sub-subparagraph a., when collected,
 2425  shall be held in the State Treasury in trust for the benefit of
 2426  the cooperating state and shall be paid to it at a time agreed
 2427  upon between the department, acting for this state, and the
 2428  cooperating state or the department or agency designated by it
 2429  to act for it; however, such payment shall in no event be made
 2430  later than 30 days from the last day of the calendar quarter
 2431  after the tax was collected. Funds held in trust for the benefit
 2432  of a cooperating state shall not be subject to the service
 2433  charges imposed by s. 215.20.
 2434         f.The department is authorized to perform such acts and to
 2435  provide such cooperation to a cooperating state with reference
 2436  to the tax levied by sub-subparagraph a. as is required of the
 2437  cooperating state by sub-subparagraph b.
 2438         g.In furtherance of this act, dealers selling tangible
 2439  personal property for delivery in another state shall make
 2440  available to the department, upon request of the department,
 2441  records of all tangible personal property so sold. Such records
 2442  shall include a description of the property, the name and
 2443  address of the purchaser, the name and address of the person to
 2444  whom the property was sent, the purchase price of the property,
 2445  information regarding whether sales tax was paid in this state
 2446  on the purchase price, and such other information as the
 2447  department may by rule prescribe.
 2448         (b)1. Notwithstanding the provisions of paragraph (a), it
 2449  is not the intention of this chapter to levy a tax on the sale
 2450  of tangible personal property to a nonresident dealer who does
 2451  not hold a Florida sales tax registration, provided such
 2452  nonresident dealer furnishes the seller a statement declaring
 2453  that the tangible personal property will be transported outside
 2454  this state by the nonresident dealer for resale and for no other
 2455  purpose. The statement shall include, but not be limited to, the
 2456  nonresident dealer’s name, address, applicable passport or visa
 2457  number, arrival-departure card number, and evidence of authority
 2458  to do business in the nonresident dealer’s home state or
 2459  country, such as his or her business name and address,
 2460  occupational license number, if applicable, or any other
 2461  suitable requirement. The statement shall be signed by the
 2462  nonresident dealer and shall include the following sentence:
 2463  “Under penalties of perjury, I declare that I have read the
 2464  foregoing, and the facts alleged are true to the best of my
 2465  knowledge and belief.”
 2466         2. The burden of proof of subparagraph 1. rests with the
 2467  seller, who must retain the proper documentation to support the
 2468  exempt sale. The exempt transaction is subject to verification
 2469  by the department.
 2470         (c) Notwithstanding the provisions of paragraph (a), it is
 2471  not the intention of this chapter to levy a tax on the sale by a
 2472  printer to a nonresident print purchaser of material printed by
 2473  that printer for that nonresident print purchaser when the print
 2474  purchaser does not furnish the printer a resale certificate
 2475  containing a sales tax registration number but does furnish to
 2476  the printer a statement declaring that such material will be
 2477  resold by the nonresident print purchaser.
 2478         Section 12. Paragraph (c) of subsection (1) and subsection
 2479  (2) of section 212.07, Florida Statutes, are amended, and
 2480  subsection (10) is added to that section, to read:
 2481         212.07 Sales, storage, use tax; tax added to purchase
 2482  price; dealer not to absorb; liability of purchasers who cannot
 2483  prove payment of the tax; penalties; general exemptions.—
 2484         (1)
 2485         (c) Unless the purchaser of tangible personal property that
 2486  is incorporated into tangible personal property manufactured,
 2487  produced, compounded, processed, or fabricated for one’s own use
 2488  and subject to the tax imposed under s. 212.06(1)(b) or is
 2489  purchased for export under s. 212.06(5)(a) s. 212.06(5)(a)1.
 2490  extends a certificate in compliance with the rules of the
 2491  department, the dealer shall himself or herself be liable for
 2492  and pay the tax.
 2493         (2) A dealer shall, as far as practicable, add the amount
 2494  of the tax imposed under this chapter to the sale price, and the
 2495  amount of the tax shall be separately stated as Florida tax on
 2496  any charge ticket, sales slip, invoice, or other tangible
 2497  evidence of sale. Such tax constitutes shall constitute a part
 2498  of the such price, charge, or proof of sale and is which shall
 2499  be a debt from the purchaser or consumer to the dealer, until
 2500  paid. This debt is, and shall be recoverable at law in the same
 2501  manner as other debts. If Where it is impracticable, due to the
 2502  nature of the business practices within an industry, to
 2503  separately state Florida tax on any charge ticket, sales slip,
 2504  invoice, or other tangible evidence of sale, the department may
 2505  establish by rule a remittance an effective tax rate for such
 2506  industry. The department may also amend this effective tax rate
 2507  as the industry’s pricing or practices change. In addition to
 2508  other methods, the department may use telephone, electronic
 2509  mail, facsimile, or other electronic means to provide notice of
 2510  such rate and any change. Except as otherwise specifically
 2511  provided, any dealer who neglects, fails, or refuses to collect
 2512  the tax herein provided upon a any, every, and all retail sale
 2513  of tangible personal property sales made by the dealer or the
 2514  dealer’s agent agents or employee is employees of tangible
 2515  personal property or services which are subject to the tax
 2516  imposed by this chapter shall be liable for and shall pay the
 2517  tax himself or herself.
 2518         (10)(a)The executive director is authorized to maintain
 2519  and publish a taxability matrix in a downloadable format.
 2520         (b)The state shall provide notice of changes to the
 2521  taxability of the products or services listed in the taxability
 2522  matrix. In addition to other methods, the department may use
 2523  telephone, electronic mail, facsimile, or other electronic means
 2524  to provide notice of such changes.
 2525         (c)A dealer or certified service provider who collects and
 2526  remits the state and local tax imposed by this chapter shall be
 2527  held harmless from tax, interest, and penalties for having
 2528  charged and collected the incorrect amount of sales or use tax
 2529  due solely as a result of relying on erroneous data provided by
 2530  the state in the taxability matrix.
 2531         (d)A purchaser shall be held harmless from penalties for
 2532  having failed to pay the correct amount of sales or use tax due
 2533  solely as a result of any of the following circumstances:
 2534         1.The dealer or certified service provider relied on
 2535  erroneous data provided by the state in the taxability matrix
 2536  completed by the state;
 2537         2.A purchaser relied on erroneous data provided by the
 2538  state in the taxability matrix completed by the state; or
 2539         3.A purchaser holding a direct-pay permit relied on
 2540  erroneous data provided by the state in the taxability matrix
 2541  completed by the state.
 2542         (e)A purchaser shall be held harmless from tax and
 2543  interest for having failed to pay the correct amount of sales or
 2544  use tax due solely as a result of the state’s erroneous
 2545  classification in the taxability matrix of terms included in the
 2546  library of definitions as “taxable” or “exempt,” “included in
 2547  sales price” or “excluded from sales price,” or “included in the
 2548  definition” or “excluded from the definition.”
 2549         Section 13. Subsections (1) and (2), paragraph (g) of
 2550  subsection (5), subsection (14), and paragraphs (b) and (c) of
 2551  subsection (17) of section 212.08, Florida Statutes, are amended
 2552  to read:
 2553         212.08 Sales, rental, use, consumption, distribution, and
 2554  storage tax; specified exemptions.—The sale at retail, the
 2555  rental, the use, the consumption, the distribution, and the
 2556  storage to be used or consumed in this state of the following
 2557  are hereby specifically exempt from the tax imposed by this
 2558  chapter.
 2559         (1) EXEMPTIONS; GENERAL GROCERIES.—
 2560         (a) Food and food ingredients products for human
 2561  consumption are exempt from the tax imposed by this chapter.
 2562         (b) For the purpose of this chapter, as used in this
 2563  subsection, the term “food and food ingredients products” means
 2564  substances, whether in liquid, concentrated, solid, frozen,
 2565  dried, or dehydrated form, which are sold for ingestion or
 2566  chewing by humans and are consumed for their taste or
 2567  nutritional value edible commodities, whether processed, cooked,
 2568  raw, canned, or in any other form, which are generally regarded
 2569  as food. This includes, but is not limited to, all of the
 2570  following:
 2571         1. Cereals and cereal products, baked goods, oleomargarine,
 2572  meat and meat products, fish and seafood products, frozen foods
 2573  and dinners, poultry, eggs and egg products, vegetables and
 2574  vegetable products, fruit and fruit products, spices, salt,
 2575  sugar and sugar products, milk and dairy products, and products
 2576  intended to be mixed with milk.
 2577         2. Natural fruit or vegetable juices or their concentrates
 2578  or reconstituted natural concentrated fruit or vegetable juices,
 2579  whether frozen or unfrozen, dehydrated, powdered, granulated,
 2580  sweetened or unsweetened, seasoned with salt or spice, or
 2581  unseasoned; coffee, coffee substitutes, or cocoa; and tea,
 2582  unless it is sold in a liquid form.
 2583         1.3. Bakery products sold by bakeries, pastry shops, or
 2584  like establishments, if sold without eating utensils. For
 2585  purposes of this subparagraph, bakery products include bread,
 2586  rolls, buns, biscuits, bagels, croissants, pastries, doughnuts,
 2587  Danish pastries, cakes, tortes, pies, tarts, muffins, bars,
 2588  cookies, and tortillas that do not have eating facilities.
 2589         2.Dietary supplements. The term “dietary supplements”
 2590  means any nontobacco product intended to supplement the diet
 2591  which contains one or more of the following dietary ingredients:
 2592  a vitamin; a mineral; an herb or other botanical; an amino acid;
 2593  a dietary substance for use by humans to supplement the diet by
 2594  increasing the total dietary intake; or a concentrate,
 2595  metabolite, constituent, extract, or combination of any
 2596  ingredient described in this subparagraph which is intended for
 2597  ingestion in tablet, capsule, powder, softgel, gelcap, or liquid
 2598  form or, if not intended for ingestion in such a form, is not
 2599  represented as conventional food and is not represented for use
 2600  as a sole item of a meal or of the diet, and which is required
 2601  to be labeled as a dietary supplement, identifiable by the
 2602  supplemental facts panel found on the label and as required
 2603  pursuant to 21 C.F.R. s. 101.36.
 2604         3. Bottled water. As used in this subparagraph, the term
 2605  bottled water” means water that is placed in a safety-sealed
 2606  container or package for human consumption. Bottled water is
 2607  calorie free and does not contain sweeteners or other additives,
 2608  except that it may contain:
 2609         a. Antimicrobial agents;
 2610         b. Fluoride;
 2611         c. Carbonation;
 2612         d. Vitamins, minerals, and electrolytes;
 2613         e. Oxygen;
 2614         f. Preservatives; and
 2615         g. Only those flavors, extracts, or essences derived from a
 2616  spice or fruit.
 2617  
 2618  The term “bottled water” includes water that is delivered to the
 2619  purchaser in a reusable container that is not sold with the
 2620  water.
 2621         (c) The exemption provided by this subsection does not
 2622  apply to:
 2623         1. Food products sold as meals for consumption on or off
 2624  the premises of the dealer.
 2625         2. Food products furnished, prepared, or served for
 2626  consumption at tables, chairs, or counters or from trays,
 2627  glasses, dishes, or other tableware, whether provided by the
 2628  dealer or by a person with whom the dealer contracts to furnish,
 2629  prepare, or serve food products to others.
 2630         3. Food products ordinarily sold for immediate consumption
 2631  on the seller’s premises or near a location at which parking
 2632  facilities are provided primarily for the use of patrons in
 2633  consuming the products purchased at the location, even though
 2634  such products are sold on a “take out” or “to go” order and are
 2635  actually packaged or wrapped and taken from the premises of the
 2636  dealer.
 2637         4. Sandwiches sold ready for immediate consumption on or
 2638  off the seller’s premises.
 2639         5. Food products sold ready for immediate consumption
 2640  within a place, the entrance to which is subject to an admission
 2641  charge.
 2642         1.6.Food and food ingredients sold as prepared food. The
 2643  term “prepared food” means:
 2644         a.Food sold in a heated state or heated by the dealer;
 2645         b.Two or more food ingredients mixed or combined by the
 2646  dealer for sale as a single item; or
 2647         c.Food sold with eating utensils provided by the dealer,
 2648  including plates, knives, forks, spoons, glasses, cups, napkins,
 2649  or straws. A plate does not include a container or packaging
 2650  used to transport food. Prepared food does not include food that
 2651  is only cut, repackaged, or pasteurized by the dealer, eggs,
 2652  fish, meat, poultry, and foods that contain these raw animal
 2653  foods and require cooking by the consumer, as recommended by the
 2654  Food and Drug Administration in chapter 3, part 4011 of its food
 2655  code, to prevent food-borne illness. Food products sold as hot
 2656  prepared food products.
 2657         2.7. Soft drinks, including, but not limited to, any
 2658  nonalcoholic beverage, any preparation or beverage commonly
 2659  referred to as a “soft drink,” or any noncarbonated drink made
 2660  from milk derivatives or tea, if sold in cans or similar
 2661  containers. The term “soft drinks” means nonalcoholic beverages
 2662  that contain natural or artificial sweeteners. Soft drinks do
 2663  not include beverages that contain milk or milk products, soy,
 2664  rice, or similar milk substitutes, or greater than 50 percent of
 2665  vegetable or fruit juice by volume.
 2666         8. Ice cream, frozen yogurt, and similar frozen dairy or
 2667  nondairy products in cones, small cups, or pints, popsicles,
 2668  frozen fruit bars, or other novelty items, whether or not sold
 2669  separately.
 2670         9. Food that is prepared, whether on or off the premises,
 2671  and sold for immediate consumption. This does not apply to food
 2672  prepared off the premises and sold in the original sealed
 2673  container, or the slicing of products into smaller portions.
 2674         3.10. Food and food ingredients products sold through a
 2675  vending machine, pushcart, motor vehicle, or any other form of
 2676  vehicle.
 2677         4.11. Candy and any similar product regarded as candy or
 2678  confection, based on its normal use, as indicated on the label
 2679  or advertising thereof. The term “candy” means a preparation of
 2680  sugar, honey, or other natural or artificial sweeteners in
 2681  combination with chocolate, fruits, nuts, or other ingredients
 2682  or flavorings in the form of bars, drops, or pieces. Candy does
 2683  not include any preparation that contains flour and does not
 2684  require refrigeration.
 2685         5.Tobacco.
 2686         12. Bakery products sold by bakeries, pastry shops, or like
 2687  establishments having eating facilities, except when sold for
 2688  consumption off the seller’s premises.
 2689         13. Food products served, prepared, or sold in or by
 2690  restaurants, lunch counters, cafeterias, hotels, taverns, or
 2691  other like places of business.
 2692         (d) As used in this subsection, the term:
 2693         1. “For consumption off the seller’s premises” means that
 2694  the food or drink is intended by the customer to be consumed at
 2695  a place away from the dealer’s premises.
 2696         2. “For consumption on the seller’s premises” means that
 2697  the food or drink sold may be immediately consumed on the
 2698  premises where the dealer conducts his or her business. In
 2699  determining whether an item of food is sold for immediate
 2700  consumption, the customary consumption practices prevailing at
 2701  the selling facility shall be considered.
 2702         3. “Premises” shall be construed broadly, and means, but is
 2703  not limited to, the lobby, aisle, or auditorium of a theater;
 2704  the seating, aisle, or parking area of an arena, rink, or
 2705  stadium; or the parking area of a drive-in or outdoor theater.
 2706  The premises of a caterer with respect to catered meals or
 2707  beverages shall be the place where such meals or beverages are
 2708  served.
 2709         4. “Hot prepared food products” means those products,
 2710  items, or components which have been prepared for sale in a
 2711  heated condition and which are sold at any temperature that is
 2712  higher than the air temperature of the room or place where they
 2713  are sold. “Hot prepared food products,” for the purposes of this
 2714  subsection, includes a combination of hot and cold food items or
 2715  components where a single price has been established for the
 2716  combination and the food products are sold in such combination,
 2717  such as a hot meal, a hot specialty dish or serving, or a hot
 2718  sandwich or hot pizza, including cold components or side items.
 2719         (d)(e)1. Food or drinks not exempt under paragraphs (a),
 2720  (b), and (c), and (d) are exempt, notwithstanding those
 2721  paragraphs, when purchased with food coupons or Special
 2722  Supplemental Food Program for Women, Infants, and Children
 2723  vouchers issued under authority of federal law.
 2724         2. This paragraph is effective only while federal law
 2725  prohibits a state’s participation in the federal food coupon
 2726  program or Special Supplemental Food Program for Women, Infants,
 2727  and Children if there is an official determination that state or
 2728  local sales taxes are collected within that state on purchases
 2729  of food or drinks with such coupons.
 2730         3. This paragraph does shall not apply to any food or
 2731  drinks on which federal law allows shall permit sales taxes
 2732  without penalty, such as termination of the state’s
 2733  participation.
 2734         (e)(f) The application of the tax on a package that
 2735  contains exempt food products and taxable nonfood products
 2736  depends upon the essential character of the complete package.
 2737         1. If the taxable items represent more than 25 percent of
 2738  the cost of the complete package and a single charge is made,
 2739  the entire sales price of the package is taxable. If the taxable
 2740  items are separately stated, the separate charge for the taxable
 2741  items is subject to tax.
 2742         2. If the taxable items represent 25 percent or less of the
 2743  cost of the complete package and a single charge is made, the
 2744  entire sales price of the package is exempt from tax. The person
 2745  preparing the package is liable for the tax on the cost of the
 2746  taxable items going into the complete package. If the taxable
 2747  items are separately stated, the separate charge is subject to
 2748  tax.
 2749         (f) Dietary supplements that are sold as prepared food are
 2750  not exempt.
 2751         (2) EXEMPTIONS; MEDICAL.—
 2752         (a) There shall be exempt from the tax imposed by this
 2753  chapter:
 2754         1.Drugs dispensed according to an individual prescription
 2755  or prescriptions.
 2756         2.Mobility-enhancing equipment or prosthetic devices any
 2757  medical products and supplies or medicine dispensed according to
 2758  an individual prescription or prescriptions or durable medical
 2759  equipment. written by a prescriber authorized by law to
 2760  prescribe medicinal drugs;
 2761         3. Hypodermic needles.; hypodermic syringes;
 2762         4. Chemical compounds and test kits used for the diagnosis
 2763  or treatment of human disease, illness, or injury and intended
 2764  for one-time use.;
 2765         5.Over-the-counter drugs and common household remedies
 2766  recommended and generally sold for internal or external use in
 2767  the cure, mitigation, treatment, or prevention of illness or
 2768  disease in human beings, but not including grooming and hygiene
 2769  products.
 2770         6.Band-aids, gauze, bandages, and adhesive tape.
 2771         7.Funerals. However, tangible personal property used by
 2772  funeral directors in their business is taxable. cosmetics or
 2773  toilet articles, notwithstanding the presence of medicinal
 2774  ingredients therein, according to a list prescribed and approved
 2775  by the Department of Health, which list shall be certified to
 2776  the Department of Revenue from time to time and included in the
 2777  rules promulgated by the Department of Revenue. There shall also
 2778  be exempt from the tax imposed by this chapter artificial eyes
 2779  and limbs; orthopedic shoes; prescription eyeglasses and items
 2780  incidental thereto or which become a part thereof; dentures;
 2781  hearing aids; crutches; prosthetic and orthopedic appliances;
 2782  and funerals. In addition, any
 2783         8. Items intended for one-time use which transfer essential
 2784  optical characteristics to contact lenses. shall be exempt from
 2785  the tax imposed by this chapter; However, this exemption applies
 2786  shall apply only after $100,000 of the tax imposed by this
 2787  chapter on such items has been paid in any calendar year by a
 2788  taxpayer who claims the exemption in such year. Funeral
 2789  directors shall pay tax on all tangible personal property used
 2790  by them in their business.
 2791         (b) For the purposes of this subsection, the term:
 2792         1. “Drug” means a compound, substance, or preparation, and
 2793  any component of a compound, substance, or preparation, other
 2794  than food and food ingredients, dietary supplements, and
 2795  alcoholic beverages, which is:
 2796         a.Recognized in the official United States Pharmacopoeia,
 2797  official Homeopathic Pharmacopoeia of the United States, or
 2798  official National Formulary, or the supplement to any of them;
 2799         b.Intended for use in the diagnosis, cure, mitigation,
 2800  treatment, or prevention of disease; or
 2801         c.Intended to affect the structure or any function of the
 2802  body.
 2803         2.“Durable medical equipment” means equipment, including
 2804  repair and replacement parts to such equipment, but excluding
 2805  mobility-enhancing equipment, which can withstand repeated use,
 2806  is primarily and customarily used to serve a medical purpose,
 2807  generally is not useful to a person in the absence of illness or
 2808  injury, and is not worn on or in the body.
 2809         3.“Mobility-enhancing equipment” means equipment,
 2810  including repair and replacement parts to such equipment, but
 2811  excluding durable medical equipment, which:
 2812         a.Is primarily and customarily used to provide or increase
 2813  the ability to move from one place to another and which is
 2814  appropriate for use in a home or a motor vehicle.
 2815         b.Is not generally used by persons with normal mobility.
 2816         c.Does not include any motor vehicle or any equipment on a
 2817  motor vehicle normally provided by a motor vehicle manufacturer.
 2818         4.“Prosthetic device” means a replacement, corrective, or
 2819  supportive device, including repair or replacement parts to such
 2820  equipment, which is worn on or in the body to:
 2821         a.Artificially replace a missing portion of the body;
 2822         b.Prevent or correct physical deformity or malfunction; or
 2823         c.Support a weak or deformed portion of the body.
 2824         5.“Grooming and hygiene products” mean soaps and cleaning
 2825  solutions, shampoo, toothpaste, mouthwash, antiperspirants, and
 2826  suntan lotions and screens, regardless of whether the items meet
 2827  the definition of an over-the-counter drug.
 2828         6.“Over-the-counter drug” means a drug provided in
 2829  packaging that contains a label that identifies the product as a
 2830  drug as required by 21 C.F.R. s. 201.66. An over-the-counter
 2831  drug label includes a drug-facts panel or a statement of the
 2832  active ingredients and a list of the ingredients contained in
 2833  the compound, substance, or preparation. “Prosthetic and
 2834  orthopedic appliances” means any apparatus, instrument, device,
 2835  or equipment used to replace or substitute for any missing part
 2836  of the body, to alleviate the malfunction of any part of the
 2837  body, or to assist any disabled person in leading a normal life
 2838  by facilitating such person’s mobility. Such apparatus,
 2839  instrument, device, or equipment shall be exempted according to
 2840  an individual prescription or prescriptions written by a
 2841  physician licensed under chapter 458, chapter 459, chapter 460,
 2842  chapter 461, or chapter 466, or according to a list prescribed
 2843  and approved by the Department of Health, which list shall be
 2844  certified to the Department of Revenue from time to time and
 2845  included in the rules promulgated by the Department of Revenue.
 2846         2. “Cosmetics” means articles intended to be rubbed,
 2847  poured, sprinkled, or sprayed on, introduced into, or otherwise
 2848  applied to the human body for cleansing, beautifying, promoting
 2849  attractiveness, or altering the appearance and also means
 2850  articles intended for use as a compound of any such articles,
 2851  including, but not limited to, cold creams, suntan lotions,
 2852  makeup, and body lotions.
 2853         3. “Toilet articles” means any article advertised or held
 2854  out for sale for grooming purposes and those articles that are
 2855  customarily used for grooming purposes, regardless of the name
 2856  by which they may be known, including, but not limited to, soap,
 2857  toothpaste, hair spray, shaving products, colognes, perfumes,
 2858  shampoo, deodorant, and mouthwash.
 2859         7.4. “Prescription” means an order, formula, or recipe
 2860  issued in any form of oral, written, electronic, or other means
 2861  of transmission by a practitioner licensed under chapter 458,
 2862  chapter 459, chapter 460, chapter 461, chapter 466, or chapter
 2863  474. The term includes an orally transmitted order by the
 2864  lawfully designated agent of the practitioner. The term also
 2865  includes an order written or transmitted by a practitioner
 2866  licensed to practice in a jurisdiction other than this state,
 2867  but only if the pharmacist called upon to dispense the order
 2868  determines, in the exercise of his or her professional judgment,
 2869  that the order is valid and necessary for the treatment of a
 2870  chronic or recurrent illness. includes any order for drugs or
 2871  medicinal supplies written or transmitted by any means of
 2872  communication by a duly licensed practitioner authorized by the
 2873  laws of the state to prescribe such drugs or medicinal supplies
 2874  and intended to be dispensed by a pharmacist. The term also
 2875  includes an orally transmitted order by the lawfully designated
 2876  agent of such practitioner. The term also includes an order
 2877  written or transmitted by a practitioner licensed to practice in
 2878  a jurisdiction other than this state, but only if the pharmacist
 2879  called upon to dispense such order determines, in the exercise
 2880  of his or her professional judgment, that the order is valid and
 2881  necessary for the treatment of a chronic or recurrent illness.
 2882  The term also includes a pharmacist’s order for a product
 2883  selected from the formulary created pursuant to s. 465.186. A
 2884  prescription may be retained in written form, or the pharmacist
 2885  may cause it to be recorded in a data processing system,
 2886  provided that such order can be produced in printed form upon
 2887  lawful request.
 2888         (c) Chlorine is shall not be exempt from the tax imposed by
 2889  this chapter when used for the treatment of water in swimming
 2890  pools.
 2891         (d) Lithotripters are exempt.
 2892         (d)(e) Human organs are exempt.
 2893         (f) Sales of drugs to or by physicians, dentists,
 2894  veterinarians, and hospitals in connection with medical
 2895  treatment are exempt.
 2896         (g) Medical products and supplies used in the cure,
 2897  mitigation, alleviation, prevention, or treatment of injury,
 2898  disease, or incapacity which are temporarily or permanently
 2899  incorporated into a patient or client by a practitioner of the
 2900  healing arts licensed in the state are exempt.
 2901         (h) The purchase by a veterinarian of commonly recognized
 2902  substances possessing curative or remedial properties which are
 2903  ordered and dispensed as treatment for a diagnosed health
 2904  disorder by or on the prescription of a duly licensed
 2905  veterinarian, and which are applied to or consumed by animals
 2906  for alleviation of pain or the cure or prevention of sickness,
 2907  disease, or suffering are exempt. Also exempt are the purchase
 2908  by a veterinarian of antiseptics, absorbent cotton, gauze for
 2909  bandages, lotions, vitamins, and worm remedies.
 2910         (i) X-ray opaques, also known as opaque drugs and
 2911  radiopaque, such as the various opaque dyes and barium sulphate,
 2912  when used in connection with medical X rays for treatment of
 2913  bodies of humans and animals, are exempt.
 2914         (e)(j) Parts, special attachments, special lettering, and
 2915  other like items that are added to or attached to tangible
 2916  personal property so that a handicapped person can use them are
 2917  exempt when such items are purchased by a person pursuant to an
 2918  individual prescription.
 2919         (f)(k) This subsection shall be strictly construed and
 2920  enforced.
 2921         (5) EXEMPTIONS; ACCOUNT OF USE.—
 2922         (g) Building materials used in the rehabilitation of real
 2923  property located in an enterprise zone.—
 2924         1. Building materials used in the rehabilitation of real
 2925  property located in an enterprise zone are exempt from the tax
 2926  imposed by this chapter upon an affirmative showing to the
 2927  satisfaction of the department that the items have been used for
 2928  the rehabilitation of real property located in an enterprise
 2929  zone. Except as provided in subparagraph 2., this exemption
 2930  inures to the owner, lessee, or lessor at the time the real
 2931  property is rehabilitated, but only through a refund of
 2932  previously paid taxes. To receive a refund pursuant to this
 2933  paragraph, the owner, lessee, or lessor of the rehabilitated
 2934  real property must file an application under oath with the
 2935  governing body or enterprise zone development agency having
 2936  jurisdiction over the enterprise zone where the business is
 2937  located, as applicable. A single application for a refund may be
 2938  submitted for multiple, contiguous parcels that were part of a
 2939  single parcel that was divided as part of the rehabilitation of
 2940  the property. All other requirements of this paragraph apply to
 2941  each parcel on an individual basis. The application must
 2942  include:
 2943         a. The name and address of the person claiming the refund.
 2944         b. An address and assessment roll parcel number of the
 2945  rehabilitated real property for which a refund of previously
 2946  paid taxes is being sought.
 2947         c. A description of the improvements made to accomplish the
 2948  rehabilitation of the real property.
 2949         d. A copy of a valid building permit issued by the county
 2950  or municipal building department for the rehabilitation of the
 2951  real property.
 2952         e. A sworn statement, under penalty of perjury, from the
 2953  general contractor licensed in this state with whom the
 2954  applicant contracted to make the improvements necessary to
 2955  rehabilitate the real property, which lists the building
 2956  materials used to rehabilitate the real property, the actual
 2957  cost of the building materials, and the amount of sales tax paid
 2958  in this state on the building materials. If a general contractor
 2959  was not used, the applicant, not a general contractor, shall
 2960  make the sworn statement required by this sub-subparagraph.
 2961  Copies of the invoices which that evidence the purchase of the
 2962  building materials used in the rehabilitation and the payment of
 2963  sales tax on the building materials must be attached to the
 2964  sworn statement provided by the general contractor or by the
 2965  applicant. Unless the actual cost of building materials used in
 2966  the rehabilitation of real property and the payment of sales
 2967  taxes is documented by a general contractor or by the applicant
 2968  in this manner, the cost of the building materials is deemed to
 2969  be an amount equal to 40 percent of the increase in assessed
 2970  value for ad valorem tax purposes.
 2971         f. The identifying number assigned pursuant to s. 290.0065
 2972  to the enterprise zone in which the rehabilitated real property
 2973  is located.
 2974         g. A certification by the local building code inspector
 2975  that the improvements necessary to rehabilitate the real
 2976  property are substantially completed.
 2977         h. A statement of whether the business is a small business
 2978  as defined by s. 288.703.
 2979         i. If applicable, the name and address of each permanent
 2980  employee of the business, including, for each employee who is a
 2981  resident of an enterprise zone, the identifying number assigned
 2982  pursuant to s. 290.0065 to the enterprise zone in which the
 2983  employee resides.
 2984         2. This exemption inures to a municipality, county, other
 2985  governmental unit or agency, or nonprofit community-based
 2986  organization through a refund of previously paid taxes if the
 2987  building materials used in the rehabilitation are paid for from
 2988  the funds of a community development block grant, State Housing
 2989  Initiatives Partnership Program, or similar grant or loan
 2990  program. To receive a refund, a municipality, county, other
 2991  governmental unit or agency, or nonprofit community-based
 2992  organization must file an application that includes the same
 2993  information required in subparagraph 1. In addition, the
 2994  application must include a sworn statement signed by the chief
 2995  executive officer of the municipality, county, other
 2996  governmental unit or agency, or nonprofit community-based
 2997  organization seeking a refund which states that the building
 2998  materials for which a refund is sought were funded by a
 2999  community development block grant, State Housing Initiatives
 3000  Partnership Program, or similar grant or loan program.
 3001         3. Within 10 working days after receipt of an application,
 3002  the governing body or enterprise zone development agency shall
 3003  review the application to determine if it contains all the
 3004  information required by subparagraph 1. or subparagraph 2. and
 3005  meets the criteria set out in this paragraph. The governing body
 3006  or agency shall certify all applications that contain the
 3007  required information and are eligible to receive a refund. If
 3008  applicable, the governing body or agency shall also certify if
 3009  20 percent of the employees of the business that applies for the
 3010  exemption are residents of an enterprise zone, excluding
 3011  temporary and part-time employees. The certification must be in
 3012  writing, and a copy of the certification shall be transmitted to
 3013  the executive director of the department. The applicant is
 3014  responsible for forwarding a certified application to the
 3015  department within the time specified in subparagraph 4.
 3016         4. An application for a refund must be submitted to the
 3017  department within 6 months after the rehabilitation of the
 3018  property is deemed to be substantially completed by the local
 3019  building code inspector or by November 1 after the rehabilitated
 3020  property is first subject to assessment.
 3021         5. Only one exemption through a refund of previously paid
 3022  taxes for the rehabilitation of real property is permitted for
 3023  any single parcel of property unless there is a change in
 3024  ownership, a new lessor, or a new lessee of the real property.
 3025  Only one exemption through a refund of previously paid taxes for
 3026  the rehabilitation of real property is permitted for any single
 3027  building. A refund may not be granted unless the amount to be
 3028  refunded exceeds $500. A refund may not exceed the lesser of 97
 3029  percent of the Florida sales or use tax paid on the cost of the
 3030  building materials used in the rehabilitation of the real
 3031  property as determined pursuant to sub-subparagraph 1.e. or
 3032  $5,000, or, if at least 20 percent of the employees of the
 3033  business are residents of an enterprise zone, excluding
 3034  temporary and part-time employees, the amount of refund may not
 3035  exceed the lesser of 97 percent of the sales tax paid on the
 3036  cost of the building materials or $10,000. A refund shall be
 3037  made within 30 days after formal approval by the department of
 3038  the application for the refund.
 3039         6. The department shall adopt rules governing the manner
 3040  and form of refund applications and may establish guidelines as
 3041  to the requisites for an affirmative showing of qualification
 3042  for exemption under this paragraph.
 3043         7. The department shall deduct an amount equal to 10
 3044  percent of each refund granted under this paragraph from the
 3045  amount transferred into the Local Government Half-cent Sales Tax
 3046  Clearing Trust Fund pursuant to s. 212.20 for the county area in
 3047  which the rehabilitated real property is located and shall
 3048  transfer that amount to the General Revenue Fund.
 3049         8. For the purposes of the exemption provided in this
 3050  paragraph, the term:
 3051         a. “Building materials” means tangible personal property
 3052  that becomes a component part of improvements to real property.
 3053         b. “Full-time employee” means a person who performs duties
 3054  in connection with the operations of an eligible business on a
 3055  regular, full-time basis for an average of at least 36 hours per
 3056  week each month throughout the year.
 3057         c.b. “Real property” has the same meaning as provided in s.
 3058  192.001(12), except that the term does not include a condominium
 3059  parcel or condominium property as defined in s. 718.103.
 3060         d.c. “Rehabilitation of real property” means the
 3061  reconstruction, renovation, restoration, rehabilitation,
 3062  construction, or expansion of improvements to real property.
 3063         e.d. “Substantially completed” has the same meaning as
 3064  provided in s. 192.042(1).
 3065         f. “Temporary employee” means an employee who has been
 3066  employed by an eligible business for less than 3 months on the
 3067  date of the application for the exemption provided in this
 3068  paragraph, or who is employed only for a limited time.
 3069         9. This paragraph expires on the date specified in s.
 3070  290.016 for the expiration of the Florida Enterprise Zone Act.
 3071         (14) HOURLY, DAILY, OR MILEAGE CHARGES; HIGH-VOLTAGE
 3072  TRANSMISSION FACILITY.—The following are exempt from the taxes
 3073  imposed by this chapter:
 3074         (a)The hourly, daily, or mileage charges, to the extent
 3075  that such charges are subject to the jurisdiction of the United
 3076  States Interstate Commerce Commission, if such charges are paid
 3077  by reason of the presence of railroad cars owned by another
 3078  company on the tracks of the taxpayer, or such charges are made
 3079  pursuant to car service agreements.
 3080         (b)The payments made to an owner of a high-voltage bulk
 3081  transmission facility in connection with the possession or
 3082  control of such facility by a regional transmission
 3083  organization, independent system operator, or similar entity
 3084  under the jurisdiction of the Federal Energy Regulatory
 3085  Commission. However, if two taxpayers, in connection with the
 3086  interchange of facilities, rent or lease property, each to the
 3087  other, for use in providing or furnishing any of the services
 3088  mentioned in s. 166.231, the term “lease or rental” means only
 3089  the net amount of rental involved. TECHNICAL ASSISTANCE ADVISORY
 3090  COMMITTEE.—The department shall establish a technical assistance
 3091  advisory committee with public and private sector members,
 3092  including representatives of both manufacturers and retailers,
 3093  to advise the Department of Revenue and the Department of Health
 3094  in determining the taxability of specific products and product
 3095  lines pursuant to subsection (1) and paragraph (2)(a). In
 3096  determining taxability and in preparing a list of specific
 3097  products and product lines that are or are not taxable, the
 3098  committee shall not be subject to the provisions of chapter 120.
 3099  Private sector members shall not be compensated for serving on
 3100  the committee.
 3101         (17) EXEMPTIONS; CERTAIN GOVERNMENT CONTRACTORS.—
 3102         (b) As used in this subsection, the term “overhead
 3103  materials” means all tangible personal property, other than
 3104  qualifying property as defined in s. 212.02(14)(a) and
 3105  electricity, which is used or consumed in the performance of a
 3106  qualifying contract, title to which property vests in or passes
 3107  to the government under the contract.
 3108         (c) As used in this subsection and in s. 212.02(14)(a), the
 3109  term “qualifying contract” means a contract with the United
 3110  States Department of Defense or the National Aeronautics and
 3111  Space Administration, or a subcontract thereunder, but does not
 3112  include a contract or subcontract for the repair, alteration,
 3113  improvement, or construction of real property, except to the
 3114  extent that purchases under such a contract would otherwise be
 3115  exempt from the tax imposed by this chapter.
 3116         Section 14. Section 212.094, Florida Statutes, is created
 3117  to read:
 3118         212.094Purchaser requests for refunds from dealers.—
 3119         (1)If a purchaser seeks a refund of or credit against a
 3120  tax collected under this chapter by a dealer, the purchaser
 3121  shall submit a written request for the refund or credit to the
 3122  dealer in accordance with this section. The request must contain
 3123  all the information necessary for the dealer to determine the
 3124  validity of the purchaser’s request.
 3125         (2)The purchaser may not take any other action against the
 3126  dealer with respect to the requested refund or credit until 60
 3127  days after the dealer’s receipt of a completed request.
 3128         (3)This section does not affect a person’s standing to
 3129  claim a refund.
 3130         (4)This section does not apply to refunds resulting from
 3131  merchandise returned by a customer to a dealer.
 3132         Section 15. Section 212.12, Florida Statutes, is amended to
 3133  read:
 3134         212.12 Dealer’s credit for collecting tax; penalties for
 3135  noncompliance; powers of Department of Revenue in dealing with
 3136  delinquents; brackets applicable to taxable transactions;
 3137  records required.—
 3138         (1)(a) Notwithstanding any other provision of law and for
 3139  the purpose of compensating persons granting licenses for and
 3140  the lessors of real and personal property taxed hereunder, for
 3141  the purpose of compensating dealers in tangible personal
 3142  property, for the purpose of compensating dealers providing
 3143  communication services and taxable services, for the purpose of
 3144  compensating owners of places where admissions are collected,
 3145  and for the purpose of compensating remitters of any taxes or
 3146  fees reported on the same documents utilized for the sales and
 3147  use tax, as compensation for the keeping of prescribed records,
 3148  filing timely tax returns, and the proper accounting and
 3149  remitting of taxes by them, such seller, person, lessor, dealer,
 3150  owner, or and remitter shall be allowed a collection allowance
 3151  based on a percentage of tax remitted for a reporting period.
 3152  The rate of compensation is:
 3153         1. Of the first $6,250 of tax remitted, 0.75 percent;
 3154         2. Of the tax remitted exceeding $6,250 and less than or
 3155  equal to $62,500, 0.375 percent; and
 3156         3. Of the tax remitted exceeding $62,500, 0.1875 percent.
 3157         (b) The amount of collection allowance for each seller,
 3158  person, lessor, dealer, owner, or remitter is limited based on
 3159  the amount of sales and use tax remitted in the 12-month period
 3160  ending June 30 of the previous calendar year. No collection
 3161  allowance is allowed on the total tax remitted by any seller,
 3162  person, lessor, dealer, owner, or remitter in any month in
 3163  excess of:
 3164         1. The amount of $750,000, if the total amount remitted by
 3165  all dealers in the previous year was equal to or less than $1
 3166  billion;
 3167         2. The amount of $1 million, if the total amount remitted
 3168  by all dealers in the previous year was greater than $1 billion
 3169  but equal to or less than $2.5 billion;
 3170         3. The amount of $3 million, if the total amount remitted
 3171  by all dealers in the previous year was greater than $2.5
 3172  billion but equal to or less than $5 billion;
 3173         4. The amount of $5 million, if the total amount remitted
 3174  by all dealers in the previous year was greater than $5 billion
 3175  but equal to or less than $7.5 billion;
 3176         5. The amount of $7 million, if the total amount remitted
 3177  by all dealers in the previous year was greater than $7.5
 3178  billion but equal to or less than $10 billion; or
 3179         6. The amount of $10 million, if the total amount remitted
 3180  by all dealers in the previous year was greater than $10
 3181  billion. (except dealers who make mail order sales) shall be
 3182  allowed 2.5 percent of the amount of the tax due and accounted
 3183  for and remitted to the department, in the form of a deduction
 3184  in submitting his or her report and paying the amount due by him
 3185  or her; the department shall allow such deduction of 2.5 percent
 3186  of the amount of the tax to the person paying the same for
 3187  remitting the tax and making of tax returns in the manner herein
 3188  provided, for paying the amount due to be paid by him or her,
 3189  and as further compensation to dealers in tangible personal
 3190  property for the keeping of prescribed records and for
 3191  collection of taxes and remitting the same. However, if the
 3192  amount of the tax due and remitted to the department for the
 3193  reporting period exceeds $1,200, no allowance shall be allowed
 3194  for all amounts in excess of $1,200. The executive director of
 3195  the department is authorized to negotiate a collection
 3196  allowance, pursuant to rules promulgated by the department, with
 3197  a dealer who makes mail order sales. The rules of the department
 3198  shall provide guidelines for establishing the collection
 3199  allowance based upon the dealer’s estimated costs of collecting
 3200  the tax, the volume and value of the dealer’s mail order sales
 3201  to purchasers in this state, and the administrative and legal
 3202  costs and likelihood of achieving collection of the tax absent
 3203  the cooperation of the dealer. However, in no event shall the
 3204  collection allowance negotiated by the executive director exceed
 3205  10 percent of the tax remitted for a reporting period.
 3206         (c)(a) The Department of Revenue may deny the collection
 3207  allowance if a taxpayer files an incomplete return or if the
 3208  required tax return or tax is delinquent at the time of payment.
 3209         1. An “incomplete return” is, for purposes of this chapter,
 3210  a return that which is lacking such uniformity, completeness,
 3211  and arrangement that the physical handling, verification, review
 3212  of the return, or determination of other taxes and fees reported
 3213  on the return may not be readily accomplished.
 3214         2. The department shall adopt rules requiring such
 3215  information as it may deem necessary to ensure that the tax
 3216  levied hereunder is properly collected, reviewed, compiled,
 3217  reported, and enforced, including, but not limited to: the
 3218  amount of gross sales; the amount of taxable sales; the amount
 3219  of tax collected or due; the amount of lawful refunds,
 3220  deductions, or credits claimed; the amount claimed as the
 3221  dealer’s collection allowance; the amount of penalty and
 3222  interest; the amount due with the return; and such other
 3223  information as the Department of Revenue may specify. The
 3224  department shall require that transient rentals and agricultural
 3225  equipment transactions be separately shown. Sales made through
 3226  vending machines as defined in s. 212.0515 must be separately
 3227  shown on the return. Sales made through coin-operated amusement
 3228  machines as defined by s. 212.02 and the number of machines
 3229  operated must be separately shown on the return or on a form
 3230  prescribed by the department. If a separate form is required,
 3231  the same penalties for late filing, incomplete filing, or
 3232  failure to file as provided for the sales tax return shall apply
 3233  to said form.
 3234         (d)(b) The collection allowance and other credits or
 3235  deductions provided in this chapter shall be applied
 3236  proportionally to any taxes or fees reported on the same
 3237  documents used for the sales and use tax.
 3238         (e)(c)1. A dealer entitled to the collection allowance
 3239  provided in this section may elect to forego the collection
 3240  allowance and direct that said amount be transferred into the
 3241  Educational Enhancement Trust Fund. Such an election must be
 3242  made with the timely filing of a return and may not be rescinded
 3243  once made. If a dealer who makes such an election files a
 3244  delinquent return, underpays the tax, or files an incomplete
 3245  return, the amount transferred into the Educational Enhancement
 3246  Trust Fund shall be the amount of the collection allowance
 3247  remaining after resolution of liability for all of the tax,
 3248  interest, and penalty due on that return or underpayment of tax.
 3249  The Department of Education shall distribute the remaining
 3250  amount from the trust fund to the school districts that have
 3251  adopted resolutions stating that those funds will be used to
 3252  ensure that up-to-date technology is purchased for the
 3253  classrooms in the district and that teachers are trained in the
 3254  use of that technology. Revenues collected in districts that do
 3255  not adopt such a resolution shall be equally distributed to
 3256  districts that have adopted such resolutions.
 3257         2. This paragraph applies to all taxes, surtaxes, and any
 3258  local option taxes administered under this chapter and remitted
 3259  directly to the department. This paragraph does not apply to any
 3260  locally imposed and self-administered convention development
 3261  tax, tourist development tax, or tourist impact tax administered
 3262  under this chapter.
 3263         3. Revenues from the dealer-collection allowances shall be
 3264  transferred quarterly from the General Revenue Fund to the
 3265  Educational Enhancement Trust Fund. The Department of Revenue
 3266  shall provide to the Department of Education quarterly
 3267  information about such revenues by county to which the
 3268  collection allowance was attributed.
 3269  
 3270  Notwithstanding any provision of chapter 120 to the contrary,
 3271  the Department of Revenue may adopt rules to carry out the
 3272  amendment made by chapter 2006-52, Laws of Florida, to this
 3273  section.
 3274         (f)Notwithstanding paragraph (a), a small remote seller
 3275  may elect to receive a collection allowance of 20 percent of the
 3276  tax to be remitted to the state, not to exceed compensation of
 3277  $85 in any month in lieu of compensation provided in paragraph
 3278  (b). Such election is effective for a 6-month period beginning
 3279  with the first month that such seller collects Florida tax.
 3280  After 6 months, the collection allowance shall be those rates
 3281  established in paragraph (b). The increased amount of collection
 3282  allowance permitted by this paragraph is available to a small
 3283  remote seller that begins collecting tax for the state within
 3284  the first 12 months following the date of registration.
 3285         (g) If sales and use tax collection from remote sellers is
 3286  not greater than 20 percent of the amount determined by the
 3287  Revenue Estimating Conference of potential collections by July
 3288  1, 2015, the collection allowance permitted by this subsection
 3289  shall be reduced to 2.5 percent of tax collected, not to exceed
 3290  $30.
 3291         (h) Notwithstanding paragraphs (a) and (b), a Model 1
 3292  seller, as defined in s. 213.256, is not entitled to the
 3293  collection allowance described in paragraphs (a) and (b).
 3294         (i)1. In addition to any collection allowance that may be
 3295  provided under this subsection, the department may provide the
 3296  monetary allowances required to be provided by the state to
 3297  certified service providers and voluntary sellers pursuant to
 3298  Article VI of the Streamlined Sales and Use Tax Agreement, as
 3299  amended.
 3300         2. Such monetary allowances must be in the form of
 3301  collection allowances that certified service providers or
 3302  voluntary sellers are permitted to retain from the tax revenues
 3303  collected on remote sales to be remitted to the state pursuant
 3304  to this chapter.
 3305         (j) As used in this subsection, the term:
 3306         1. “Small remote seller” means a new remote seller that has
 3307  gross national remote sales of not more than $5 million and
 3308  would not otherwise be required to register in this state.
 3309         2. “New remote seller” means a remote seller that registers
 3310  under the agreement, as provided in s. 213.2567, and that was
 3311  not previously required to collect sales or use tax. A seller
 3312  merely reincorporating, changing its name, or having a change in
 3313  ownership or any other similar change in its business structure
 3314  or operation is not a new remote seller.
 3315         3. “Remote seller” means a seller that would not be
 3316  registered in this state but for the ability of this state to
 3317  require the seller to collect sales or use tax under federal
 3318  authority.
 3319         (2)(a) When any person required hereunder to make any
 3320  return or to pay any tax or fee imposed by this chapter either
 3321  fails to timely file such return or fails to pay the tax or fee
 3322  shown due on the return within the time required hereunder, in
 3323  addition to all other penalties provided herein and by the laws
 3324  of this state in respect to such taxes or fees, a specific
 3325  penalty shall be added to the tax or fee in the amount of 10
 3326  percent of either the tax or fee shown on the return that is not
 3327  timely filed or any tax or fee not paid timely. The penalty may
 3328  not be less than $50 for failure to timely file a tax return
 3329  required by s. 212.11(1) or timely pay the tax or fee shown due
 3330  on the return except as provided in s. 213.21(10). If a person
 3331  fails to timely file a return required by s. 212.11(1) and to
 3332  timely pay the tax or fee shown due on the return, only one
 3333  penalty of 10 percent, which may not be less than $50, shall be
 3334  imposed.
 3335         (b) When any person required under this section to make a
 3336  return or to pay a tax or fee imposed by this chapter fails to
 3337  disclose the tax or fee on the return within the time required,
 3338  excluding a noncompliant filing event generated by situations
 3339  covered in paragraph (a), in addition to all other penalties
 3340  provided in this section and by the laws of this state in
 3341  respect to such taxes or fees, a specific penalty shall be added
 3342  to the additional tax or fee owed in the amount of 10 percent of
 3343  any such unpaid tax or fee not paid timely if the failure is for
 3344  not more than 30 days, with an additional 10 percent of any such
 3345  unpaid tax or fee for each additional 30 days, or fraction
 3346  thereof, while the failure continues, not to exceed a total
 3347  penalty of 50 percent, in the aggregate, of any unpaid tax or
 3348  fee.
 3349         (c) Any person who knowingly and with a willful intent to
 3350  evade any tax imposed under this chapter fails to file six
 3351  consecutive returns as required by law commits a felony of the
 3352  third degree, punishable as provided in s. 775.082 or s.
 3353  775.083.
 3354         (d) Any person who makes a false or fraudulent return with
 3355  a willful intent to evade payment of any tax or fee imposed
 3356  under this chapter; any person who, after the department’s
 3357  delivery of a written notice to the person’s last known address
 3358  specifically alerting the person of the requirement to register
 3359  the person’s business as a dealer, intentionally fails to
 3360  register the business; and any person who, after the
 3361  department’s delivery of a written notice to the person’s last
 3362  known address specifically alerting the person of the
 3363  requirement to collect tax on specific transactions,
 3364  intentionally fails to collect such tax, shall, in addition to
 3365  the other penalties provided by law, be liable for a specific
 3366  penalty of 100 percent of any unreported or any uncollected tax
 3367  or fee and, upon conviction, for fine and punishment as provided
 3368  in s. 775.082, s. 775.083, or s. 775.084. Delivery of written
 3369  notice may be made by certified mail, or by the use of such
 3370  other method as is documented as being necessary and reasonable
 3371  under the circumstances. The civil and criminal penalties
 3372  imposed herein for failure to comply with a written notice
 3373  alerting the person of the requirement to register the person’s
 3374  business as a dealer or to collect tax on specific transactions
 3375  shall not apply if the person timely files a written challenge
 3376  to such notice in accordance with procedures established by the
 3377  department by rule or the notice fails to clearly advise that
 3378  failure to comply with or timely challenge the notice will
 3379  result in the imposition of the civil and criminal penalties
 3380  imposed herein.
 3381         1. If the total amount of unreported or uncollected taxes
 3382  or fees is less than $300, the first offense resulting in
 3383  conviction is a misdemeanor of the second degree, the second
 3384  offense resulting in conviction is a misdemeanor of the first
 3385  degree, and the third and all subsequent offenses resulting in
 3386  conviction is a misdemeanor of the first degree, and the third
 3387  and all subsequent offenses resulting in conviction are felonies
 3388  of the third degree.
 3389         2. If the total amount of unreported or uncollected taxes
 3390  or fees is $300 or more but less than $20,000, the offense is a
 3391  felony of the third degree.
 3392         3. If the total amount of unreported or uncollected taxes
 3393  or fees is $20,000 or more but less than $100,000, the offense
 3394  is a felony of the second degree.
 3395         4. If the total amount of unreported or uncollected taxes
 3396  or fees is $100,000 or more, the offense is a felony of the
 3397  first degree.
 3398         (e) A person who willfully attempts in any manner to evade
 3399  any tax, surcharge, or fee imposed under this chapter or the
 3400  payment thereof is, in addition to any other penalties provided
 3401  by law, liable for a specific penalty in the amount of 100
 3402  percent of the tax, surcharge, or fee, and commits a felony of
 3403  the third degree, punishable as provided in s. 775.082, s.
 3404  775.083, or s. 775.084.
 3405         (f) When any person, firm, or corporation fails to timely
 3406  remit the proper estimated payment required under s. 212.11, a
 3407  specific penalty shall be added in an amount equal to 10 percent
 3408  of any unpaid estimated tax. Beginning with January 1, 1985,
 3409  returns, the department, upon a showing of reasonable cause, is
 3410  authorized to waive or compromise penalties imposed by this
 3411  paragraph. However, other penalties and interest shall be due
 3412  and payable if the return on which the estimated payment was due
 3413  was not timely or properly filed.
 3414         (g) A dealer who files a consolidated return pursuant to s.
 3415  212.11(1)(e) is subject to the penalty established in paragraph
 3416  (e) unless the dealer has paid the required estimated tax for
 3417  his or her consolidated return as a whole without regard to each
 3418  location. If the dealer fails to pay the required estimated tax
 3419  for his or her consolidated return as a whole, each filing
 3420  location shall stand on its own with respect to calculating
 3421  penalties pursuant to paragraph (f).
 3422         (3) When any dealer, or other person charged herein, fails
 3423  to remit the tax, or any portion thereof, on or before the day
 3424  when such tax is required by law to be paid, there shall be
 3425  added to the amount due interest at the rate of 1 percent per
 3426  month of the amount due from the date due until paid. Interest
 3427  on the delinquent tax shall be calculated beginning on the 21st
 3428  day of the month following the month for which the tax is due,
 3429  except as otherwise provided in this chapter.
 3430         (4) All penalties and interest imposed by this chapter
 3431  shall be payable to and collectible by the department in the
 3432  same manner as if they were a part of the tax imposed. The
 3433  department may settle or compromise any such interest or
 3434  penalties pursuant to s. 213.21.
 3435         (5)(a) The department is authorized to audit or inspect the
 3436  records and accounts of dealers defined herein, including audits
 3437  or inspections of dealers who make mail order sales to the
 3438  extent permitted by another state, and to correct by credit any
 3439  overpayment of tax, and, in the event of a deficiency, an
 3440  assessment shall be made and collected. No administrative
 3441  finding of fact is necessary prior to the assessment of any tax
 3442  deficiency.
 3443         (b) In the event any dealer or other person charged herein
 3444  fails or refuses to make his or her records available for
 3445  inspection so that no audit or examination has been made of the
 3446  books and records of such dealer or person, fails or refuses to
 3447  register as a dealer, fails to make a report and pay the tax as
 3448  provided by this chapter, makes a grossly incorrect report or
 3449  makes a report that is false or fraudulent, then, in such event,
 3450  it shall be the duty of the department to make an assessment
 3451  from an estimate based upon the best information then available
 3452  to it for the taxable period of retail sales of such dealer, the
 3453  gross proceeds from rentals, the total admissions received,
 3454  amounts received from leases of tangible personal property by
 3455  such dealer, or of the cost price of all articles of tangible
 3456  personal property imported by the dealer for use or consumption
 3457  or distribution or storage to be used or consumed in this state,
 3458  or of the sales or cost price of all services the sale or use of
 3459  which is taxable under this chapter, together with interest,
 3460  plus penalty, if such have accrued, as the case may be. Then the
 3461  department shall proceed to collect such taxes, interest, and
 3462  penalty on the basis of such assessment, which shall be
 3463  considered prima facie correct, and the burden to show the
 3464  contrary shall rest upon the dealer, seller, owner, or lessor,
 3465  as the case may be.
 3466         (6)(a) The department is given the power to prescribe the
 3467  records to be kept by all persons subject to taxes imposed by
 3468  this chapter. It shall be the duty of every person required to
 3469  make a report and pay any tax under this chapter, every person
 3470  receiving rentals or license fees, and owners of places of
 3471  admission, to keep and preserve suitable records of the sales,
 3472  leases, rentals, license fees, admissions, or purchases, as the
 3473  case may be, taxable under this chapter; such other books of
 3474  account as may be necessary to determine the amount of the tax
 3475  due hereunder; and other information as may be required by the
 3476  department. It shall be the duty of every such person so charged
 3477  with such duty, moreover, to keep and preserve as long as
 3478  required by s. 213.35 all invoices and other records of goods,
 3479  wares, and merchandise; records of admissions, leases, license
 3480  fees and rentals; and records of all other subjects of taxation
 3481  under this chapter. All such books, invoices, and other records
 3482  shall be open to examination at all reasonable hours to the
 3483  department or any of its duly authorized agents.
 3484         (b) For the purpose of this subsection, if a dealer does
 3485  not have adequate records of his or her retail sales or
 3486  purchases, the department may, upon the basis of a test or
 3487  sampling of the dealer’s available records or other information
 3488  relating to the sales or purchases made by such dealer for a
 3489  representative period, determine the proportion that taxable
 3490  retail sales bear to total retail sales or the proportion that
 3491  taxable purchases bear to total purchases. This subsection does
 3492  not affect the duty of the dealer to collect, or the liability
 3493  of any consumer to pay, any tax imposed by or pursuant to this
 3494  chapter.
 3495         (c)1. If the records of a dealer are adequate but
 3496  voluminous in nature and substance, the department may sample
 3497  such records and project the audit findings derived therefrom
 3498  over the entire audit period to determine the proportion that
 3499  taxable retail sales bear to total retail sales or the
 3500  proportion that taxable purchases bear to total purchases. In
 3501  order to conduct such a sample, the department must first make a
 3502  good faith effort to reach an agreement with the dealer, which
 3503  agreement provides for the means and methods to be used in the
 3504  sampling process. In the event that no agreement is reached, the
 3505  dealer is entitled to a review by the executive director. In the
 3506  case of fixed assets, a dealer may agree in writing with the
 3507  department for adequate but voluminous records to be
 3508  statistically sampled. Such an agreement shall provide for the
 3509  methodology to be used in the statistical sampling process. The
 3510  audit findings derived therefrom shall be projected over the
 3511  period represented by the sample in order to determine the
 3512  proportion that taxable purchases bear to total purchases. Once
 3513  an agreement has been signed, it is final and conclusive with
 3514  respect to the method of sampling fixed assets, and the
 3515  department may not conduct a detailed audit of fixed assets, and
 3516  the taxpayer may not request a detailed audit after the
 3517  agreement is reached.
 3518         2. For the purposes of sampling pursuant to subparagraph
 3519  1., the department shall project any deficiencies and
 3520  overpayments derived therefrom over the entire audit period. In
 3521  determining the dealer’s compliance, the department shall reduce
 3522  any tax deficiency as derived from the sample by the amount of
 3523  any overpayment derived from the sample. In the event the
 3524  department determines from the sample results that the dealer
 3525  has a net tax overpayment, the department shall provide the
 3526  findings of this overpayment to the Chief Financial Officer for
 3527  repayment of funds paid into the State Treasury through error
 3528  pursuant to s. 215.26.
 3529         3.a. A taxpayer is entitled, both in connection with an
 3530  audit and in connection with an application for refund filed
 3531  independently of any audit, to establish the amount of any
 3532  refund or deficiency through statistical sampling when the
 3533  taxpayer’s records are adequate but voluminous. In the case of
 3534  fixed assets, a dealer may agree in writing with the department
 3535  for adequate but voluminous records to be statistically sampled.
 3536  Such an agreement shall provide for the methodology to be used
 3537  in the statistical sampling process. The audit findings derived
 3538  therefrom shall be projected over the period represented by the
 3539  sample in order to determine the proportion that taxable
 3540  purchases bear to total purchases. Once an agreement has been
 3541  signed, it is final and conclusive with respect to the method of
 3542  sampling fixed assets, and the department may not conduct a
 3543  detailed audit of fixed assets, and the taxpayer may not request
 3544  a detailed audit after the agreement is reached.
 3545         b. Alternatively, a taxpayer is entitled to establish any
 3546  refund or deficiency through any other sampling method agreed
 3547  upon by the taxpayer and the department when the taxpayer’s
 3548  records, other than those regarding fixed assets, are adequate
 3549  but voluminous. Whether done through statistical sampling or any
 3550  other sampling method agreed upon by the taxpayer and the
 3551  department, the completed sample must reflect both overpayments
 3552  and underpayments of taxes due. The sample shall be conducted
 3553  through:
 3554         (I) A taxpayer request to perform the sampling through the
 3555  certified audit program pursuant to s. 213.285;
 3556         (II) Attestation by a certified public accountant as to the
 3557  adequacy of the sampling method utilized and the results reached
 3558  using such sampling method; or
 3559         (III) A sampling method that has been submitted by the
 3560  taxpayer and approved by the department before a refund claim is
 3561  submitted. This sub-sub-subparagraph does not prohibit a
 3562  taxpayer from filing a refund claim prior to approval by the
 3563  department of the sampling method; however, a refund claim
 3564  submitted before the sampling method has been approved by the
 3565  department cannot be a complete refund application pursuant to
 3566  s. 213.255 until the sampling method has been approved by the
 3567  department.
 3568         c. The department shall prescribe by rule the procedures to
 3569  be followed under each method of sampling. Such procedures shall
 3570  follow generally accepted auditing procedures for sampling. The
 3571  rule shall also set forth other criteria regarding the use of
 3572  sampling, including, but not limited to, training requirements,
 3573  which that must be met before a sampling method may be utilized
 3574  and the steps necessary for the department and the taxpayer to
 3575  reach agreement on a sampling method submitted by the taxpayer
 3576  for approval by the department.
 3577         (7) In the event the dealer has imported tangible personal
 3578  property and he or she fails to produce an invoice showing the
 3579  cost price of the articles, as defined in this chapter, which
 3580  are subject to tax, or the invoice does not reflect the true or
 3581  actual cost price as defined herein, then the department shall
 3582  ascertain, in any manner feasible, the true cost price, and
 3583  assess and collect the tax thereon with interest plus penalties,
 3584  if such have accrued on the true cost price as assessed by it.
 3585  The assessment so made shall be considered prima facie correct,
 3586  and the duty shall be on the dealer to show to the contrary.
 3587         (8) In the case of the lease or rental of tangible personal
 3588  property, or other rentals or license fees as herein defined and
 3589  taxed, if the consideration given or reported by the lessor,
 3590  person receiving rental or license fee, or dealer does not, in
 3591  the judgment of the department, represent the true or actual
 3592  consideration, then the department is authorized to ascertain
 3593  the same and assess and collect the tax thereon in the same
 3594  manner as above provided, with respect to imported tangible
 3595  property, together with interest, plus penalties, if such have
 3596  accrued.
 3597         (9) Taxes imposed by this chapter upon the privilege of the
 3598  use, consumption, storage for consumption, or sale of tangible
 3599  personal property, admissions, license fees, rentals,
 3600  communication services, and upon the sale or use of services as
 3601  herein taxed shall be collected upon the basis of an addition of
 3602  the tax imposed by this chapter to the total price of such
 3603  admissions, license fees, rentals, communication or other
 3604  services, or sale price of such article or articles that are
 3605  purchased, sold, or leased at any one time by or to a customer
 3606  or buyer; the dealer, or person charged herein, is required to
 3607  pay a privilege tax in the amount of the tax imposed by this
 3608  chapter on the total of his or her gross sales of tangible
 3609  personal property, admissions, license fees, rentals, and
 3610  communication services or to collect a tax upon the sale or use
 3611  of services, and such person or dealer shall add the tax imposed
 3612  by this chapter to the price, license fee, rental, or
 3613  admissions, and communication or other services and collect the
 3614  total sum from the purchaser, admittee, licensee, lessee, or
 3615  consumer. In computing the tax due or to be collected as the
 3616  result of any transaction, the dealer may elect to compute the
 3617  tax due on a transaction on a per-item basis or on an invoice
 3618  basis, consistent with the definition of the term “sales price.”
 3619  The tax rate shall be the sum of the applicable state and local
 3620  rates, if any, and the tax computation shall be carried to the
 3621  third decimal place. Whenever the third decimal place is greater
 3622  than four, the tax shall be rounded to the next whole cent. The
 3623  department shall make available in an electronic format or
 3624  otherwise the tax amounts and the following brackets applicable
 3625  to all transactions taxable at the rate of 6 percent:
 3626         (a)On single sales of less than 10 cents, no tax shall be
 3627  added.
 3628         (b)On single sales in amounts from 10 cents to 16 cents,
 3629  both inclusive, 1 cent shall be added for taxes.
 3630         (c)On sales in amounts from 17 cents to 33 cents, both
 3631  inclusive, 2 cents shall be added for taxes.
 3632         (d)On sales in amounts from 34 cents to 50 cents, both
 3633  inclusive, 3 cents shall be added for taxes.
 3634         (e)On sales in amounts from 51 cents to 66 cents, both
 3635  inclusive, 4 cents shall be added for taxes.
 3636         (f)On sales in amounts from 67 cents to 83 cents, both
 3637  inclusive, 5 cents shall be added for taxes.
 3638         (g)On sales in amounts from 84 cents to $1, both
 3639  inclusive, 6 cents shall be added for taxes.
 3640         (h)On sales in amounts of more than $1, 6 percent shall be
 3641  charged upon each dollar of price, plus the appropriate bracket
 3642  charge upon any fractional part of a dollar.
 3643         (10)In counties which have adopted a discretionary sales
 3644  surtax at the rate of 1 percent, the department shall make
 3645  available in an electronic format or otherwise the tax amounts
 3646  and the following brackets applicable to all taxable
 3647  transactions that would otherwise have been transactions taxable
 3648  at the rate of 6 percent:
 3649         (a)On single sales of less than 10 cents, no tax shall be
 3650  added.
 3651         (b)On single sales in amounts from 10 cents to 14 cents,
 3652  both inclusive, 1 cent shall be added for taxes.
 3653         (c)On sales in amounts from 15 cents to 28 cents, both
 3654  inclusive, 2 cents shall be added for taxes.
 3655         (d)On sales in amounts from 29 cents to 42 cents, both
 3656  inclusive, 3 cents shall be added for taxes.
 3657         (e)On sales in amounts from 43 cents to 57 cents, both
 3658  inclusive, 4 cents shall be added for taxes.
 3659         (f)On sales in amounts from 58 cents to 71 cents, both
 3660  inclusive, 5 cents shall be added for taxes.
 3661         (g)On sales in amounts from 72 cents to 85 cents, both
 3662  inclusive, 6 cents shall be added for taxes.
 3663         (h)On sales in amounts from 86 cents to $1, both
 3664  inclusive, 7 cents shall be added for taxes.
 3665         (i)On sales in amounts from $1 up to, and including, the
 3666  first $5,000 in price, 7 percent shall be charged upon each
 3667  dollar of price, plus the appropriate bracket charge upon any
 3668  fractional part of a dollar.
 3669         (j)On sales in amounts of more than $5,000 in price, 7
 3670  percent shall be added upon the first $5,000 in price, and 6
 3671  percent shall be added upon each dollar of price in excess of
 3672  the first $5,000 in price, plus the bracket charges upon any
 3673  fractional part of a dollar as provided for in subsection (9).
 3674         (11)The department shall make available in an electronic
 3675  format or otherwise the tax amounts and brackets applicable to
 3676  all taxable transactions that occur in counties that have a
 3677  surtax at a rate other than 1 percent which transactions would
 3678  otherwise have been transactions taxable at the rate of 6
 3679  percent. Likewise, the department shall make available in an
 3680  electronic format or otherwise the tax amounts and brackets
 3681  applicable to transactions taxable at 7 percent pursuant to s.
 3682  212.05(1)(e) and on transactions which would otherwise have been
 3683  so taxable in counties which have adopted a discretionary sales
 3684  surtax.
 3685         (10)(12)The Legislature intends It is hereby declared to
 3686  be the legislative intent that, whenever in the construction,
 3687  administration, or enforcement of this chapter there may be any
 3688  question respecting a duplication of the tax, the end consumer,
 3689  or the last retail sale, is be the sale intended to be taxed and
 3690  insofar as may be practicable there be no duplication or
 3691  pyramiding of the tax.
 3692         (11)(13) In order to aid the administration and enforcement
 3693  of the provisions of this chapter with respect to the rentals
 3694  and license fees, each lessor or person granting the use of any
 3695  hotel, apartment house, roominghouse, tourist or trailer camp,
 3696  real property, or any interest therein, or any portion thereof,
 3697  inclusive of owners; property managers; lessors; landlords;
 3698  hotel, apartment house, and roominghouse operators; and all
 3699  licensed real estate agents within the state leasing, granting
 3700  the use of, or renting such property, shall be required to keep
 3701  a record of each and every such lease, license, or rental
 3702  transaction that which is taxable under this chapter, in such a
 3703  manner and upon such forms as the department may prescribe, and
 3704  to report such transaction to the department or its designated
 3705  agents, and to maintain such records as long as required by s.
 3706  213.35, subject to the inspection of the department and its
 3707  agents. Upon the failure by such owner; property manager;
 3708  lessor; landlord; hotel, apartment house, roominghouse, tourist
 3709  or trailer camp operator; or real estate agent to keep and
 3710  maintain such records and to make such reports upon the forms
 3711  and in the manner prescribed, such owner; property manager;
 3712  lessor; landlord; hotel, apartment house, roominghouse, tourist
 3713  or trailer camp operator; receiver of rent or license fees; or
 3714  real estate agent commits is guilty of a misdemeanor of the
 3715  second degree, punishable as provided in s. 775.082 or s.
 3716  775.083, for the first offense; for subsequent offenses, they
 3717  are each is guilty of a misdemeanor of the first degree,
 3718  punishable as provided in s. 775.082 or s. 775.083. If, however,
 3719  any subsequent offense involves intentional destruction of such
 3720  records with an intent to evade payment of or deprive the state
 3721  of any tax revenues, such subsequent offense is shall be a
 3722  felony of the third degree, punishable as provided in s. 775.082
 3723  or s. 775.083.
 3724         (14)If it is determined upon audit that a dealer has
 3725  collected and remitted taxes by applying the applicable tax rate
 3726  to each transaction as described in subsection (9) and rounding
 3727  the tax due to the nearest whole cent rather than applying the
 3728  appropriate bracket system provided by law or department rule,
 3729  the dealer shall not be held liable for additional tax, penalty,
 3730  and interest resulting from such failure if:
 3731         (a)The dealer acted in a good faith belief that rounding
 3732  to the nearest whole cent was the proper method of determining
 3733  the amount of tax due on each taxable transaction.
 3734         (b)The dealer timely reported and remitted all taxes
 3735  collected on each taxable transaction.
 3736         (c)The dealer agrees in writing to future compliance with
 3737  the laws and rules concerning brackets applicable to the
 3738  dealer’s transactions.
 3739         Section 16. Subsection (1) of section 212.15, Florida
 3740  Statutes, is amended to read:
 3741         212.15 Taxes declared state funds; penalties for failure to
 3742  remit taxes; due and delinquent dates; judicial review.—
 3743         (1) The taxes imposed by this chapter shall, except as
 3744  provided in s. 212.06(5)(a)2.e., become state funds at the
 3745  moment of collection and shall for each month be due to the
 3746  department on the first day of the succeeding month and be
 3747  delinquent on the 21st day of such month. All returns postmarked
 3748  after the 20th day of such month are delinquent.
 3749         Section 17. Subsection (3) of section 212.17, Florida
 3750  Statutes, is amended to read:
 3751         212.17 Credits for returned goods, rentals, or admissions;
 3752  goods acquired for dealer’s own use and subsequently resold;
 3753  additional powers of department.—
 3754         (3) A dealer who has remitted paid the tax imposed by this
 3755  chapter on tangible personal property or services may take a
 3756  credit or obtain a refund for any tax remitted paid by the
 3757  dealer on the unpaid balance due on bad debts worthless accounts
 3758  within 12 months following the month in which the bad debt was
 3759  has been charged off as uncollectable in the dealer’s books and
 3760  records and was eligible to be deducted for federal income tax
 3761  purposes. A credit or refund based on a bad debt may not include
 3762  finance charges or interest, sales tax, uncollectible amounts on
 3763  property that remain in the possession of the selling dealer,
 3764  expenses incurred in collection efforts, or any amounts relating
 3765  to repossessed property.
 3766         (a)A dealer who is taking a credit against or obtaining a
 3767  refund on worthless accounts shall calculate the amount of the
 3768  deduction pursuant to 26 U.S.C. s. 166.
 3769         (b)When the amount of bad debt exceeds the amount of
 3770  taxable sales for the period during which the bad debt is
 3771  charged off, a refund claim must be filed, notwithstanding s.
 3772  215.26(2), within the period prescribed in this subsection.
 3773         (c) If any accounts so charged off for which a credit or
 3774  refund has been obtained are thereafter in whole or in part paid
 3775  to the dealer, the amount so paid shall be included in the first
 3776  return filed after such collection and the tax paid accordingly.
 3777         (d)If filing responsibilities have been assumed by a
 3778  certified service provider, the certified service provider shall
 3779  claim, on behalf of the dealer, any bad-debt allowance provided
 3780  by this subsection. The certified service provider shall credit
 3781  or refund to the dealer the full amount of any bad-debt
 3782  allowance or refund received.
 3783         (e)For purposes of reporting a payment received on a
 3784  previously claimed bad debt, any payments made on a debt or
 3785  account shall first be applied proportionally to the taxable
 3786  price of the property or service and the sales tax on such
 3787  property, and second to any interest, service charges, and any
 3788  other charges.
 3789         (f)In situations in which the books and records of the
 3790  dealer or certified service provider making the claim for a bad
 3791  debt allowance support an allocation of the bad debts among
 3792  states, the department may permit the allocation among states.
 3793         Section 18. Paragraphs (a) and (e) of subsection (3) of
 3794  section 212.18, Florida Statutes, are amended to read:
 3795         212.18 Administration of law; registration of dealers;
 3796  rules.—
 3797         (3)(a) Every person desiring to engage in or conduct
 3798  business in this state as a dealer, as defined in this chapter,
 3799  or to lease, rent, or let or grant licenses in living quarters
 3800  or sleeping or housekeeping accommodations in hotels, apartment
 3801  houses, roominghouses, or tourist or trailer camps that are
 3802  subject to tax under s. 212.03, or to lease, rent, or let or
 3803  grant licenses in real property, as defined in this chapter, and
 3804  every person who sells or receives anything of value by way of
 3805  admissions, must file with the department an application for a
 3806  certificate of registration for each place of business, showing
 3807  the names of the persons who have interests in such business and
 3808  their residences, the address of the business, and such other
 3809  data as the department may reasonably require. However, owners
 3810  and operators of vending machines or newspaper rack machines are
 3811  required to obtain only one certificate of registration for each
 3812  county in which such machines are located. The department, by
 3813  rule, may authorize a dealer that uses independent sellers to
 3814  sell its merchandise to remit tax on the retail sales price
 3815  charged to the ultimate consumer in lieu of having the
 3816  independent seller register as a dealer and remit the tax. The
 3817  department may appoint the county tax collector as the
 3818  department’s agent to accept applications for registrations. The
 3819  application must be made to the department before the person,
 3820  firm, copartnership, or corporation may engage in such business,
 3821  and it must be accompanied by a registration fee of $5. However,
 3822  a registration fee is not required to accompany an application
 3823  to engage in or conduct business to make mail order sales. The
 3824  department may waive the registration fee for applications
 3825  submitted through the department’s Internet registration process
 3826  or the multistate electronic registration system.
 3827         (e) As used in this paragraph, the term “exhibitor” means a
 3828  person who enters into an agreement authorizing the display of
 3829  tangible personal property or services at a convention or a
 3830  trade show. The following provisions apply to the registration
 3831  of exhibitors as dealers under this chapter:
 3832         1. An exhibitor whose agreement prohibits the sale of
 3833  tangible personal property or services subject to the tax
 3834  imposed in this chapter is not required to register as a dealer.
 3835         2. An exhibitor whose agreement provides for the sale at
 3836  wholesale only of tangible personal property or services subject
 3837  to the tax imposed in this chapter must obtain a resale
 3838  certificate from the purchasing dealer but is not required to
 3839  register as a dealer.
 3840         3. An exhibitor whose agreement authorizes the retail sale
 3841  of tangible personal property or services subject to the tax
 3842  imposed in this chapter must register as a dealer and collect
 3843  the tax imposed under this chapter on such sales.
 3844         4.Any exhibitor who makes a mail order sale pursuant to s.
 3845  212.0596 must register as a dealer.
 3846  
 3847  Any person who conducts a convention or a trade show must make
 3848  their exhibitor’s agreements available to the department for
 3849  inspection and copying.
 3850         Section 19. Section 212.20, Florida Statutes, is amended to
 3851  read:
 3852         212.20 Funds collected, disposition; additional powers of
 3853  department; operational expense; refund of taxes adjudicated
 3854  unconstitutionally collected.—
 3855         (1) The department shall pay over to the Chief Financial
 3856  Officer of the state all funds received and collected by it
 3857  under the provisions of this chapter, to be credited to the
 3858  account of the General Revenue Fund of the state.
 3859         (2) The department is authorized to employ all necessary
 3860  assistants to administer this chapter properly and is also
 3861  authorized to purchase all necessary supplies and equipment
 3862  which may be required for this purpose.
 3863         (3) The estimated amount of money needed for the
 3864  administration of this chapter shall be included by the
 3865  department in its annual legislative budget request for the
 3866  operation of its office.
 3867         (4) When there has been a final adjudication that any tax
 3868  pursuant to s. 212.0596 was levied, collected, or both, contrary
 3869  to the Constitution of the United States or the State
 3870  Constitution, the department shall, in accordance with rules,
 3871  determine, based upon claims for refund and other evidence and
 3872  information, who paid such tax or taxes, and refund to each such
 3873  person the amount of tax paid. For purposes of this subsection,
 3874  a “final adjudication” is a decision of a court of competent
 3875  jurisdiction from which no appeal can be taken or from which the
 3876  official or officials of this state with authority to make such
 3877  decisions has or have decided not to appeal.
 3878         (4)(5) For the purposes of this section, the term:
 3879         (a) “Proceeds” means all tax or fee revenue collected or
 3880  received by the department, including interest and penalties.
 3881         (b) “Reallocate” means reduction of the accounts of initial
 3882  deposit and redeposit into the indicated account.
 3883         (5)(6) Distribution of all proceeds under this chapter and
 3884  s. 202.18(1)(b) and (2)(b) shall be as follows:
 3885         (a) Proceeds from the convention development taxes
 3886  authorized under s. 212.0305 shall be reallocated to the
 3887  Convention Development Tax Clearing Trust Fund.
 3888         (b) Proceeds from discretionary sales surtaxes imposed
 3889  pursuant to ss. 212.054 and 212.055 shall be reallocated to the
 3890  Discretionary Sales Surtax Clearing Trust Fund.
 3891         (c) Proceeds from the fees imposed under ss. 212.05(1)(h)3.
 3892  and 212.18(3) shall remain with the General Revenue Fund.
 3893         (d) The proceeds of all other taxes and fees imposed
 3894  pursuant to this chapter or remitted pursuant to s. 202.18(1)(b)
 3895  and (2)(b) shall be distributed as follows:
 3896         1. In any fiscal year, the greater of $500 million, minus
 3897  an amount equal to 4.6 percent of the proceeds of the taxes
 3898  collected pursuant to chapter 201, or 5.2 percent of all other
 3899  taxes and fees imposed pursuant to this chapter or remitted
 3900  pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in
 3901  monthly installments into the General Revenue Fund.
 3902         2. After the distribution under subparagraph 1., 8.814
 3903  percent of the amount remitted by a sales tax dealer located
 3904  within a participating county pursuant to s. 218.61 shall be
 3905  transferred into the Local Government Half-cent Sales Tax
 3906  Clearing Trust Fund. Beginning July 1, 2003, the amount to be
 3907  transferred shall be reduced by 0.1 percent, and the department
 3908  shall distribute this amount to the Public Employees Relations
 3909  Commission Trust Fund less $5,000 each month, which shall be
 3910  added to the amount calculated in subparagraph 3. and
 3911  distributed accordingly. Beginning January 1, 2013, the amount
 3912  to be transferred pursuant to this subparagraph to the Local
 3913  Government Half-cent Sales Tax Trust Fund shall be reduced each
 3914  fiscal year by an amount determined by the Revenue Estimating
 3915  Conference for implementation of the Streamlined Sales and Use
 3916  Tax Agreement in this state and that amount shall remain with
 3917  the General Revenue Fund. The Revenue Estimating Conference
 3918  shall determine the impact of implementation of the Streamlined
 3919  Sales and Use Tax Agreement by October 1, 2012.
 3920         3. After the distribution under subparagraphs 1. and 2.,
 3921  0.095 percent shall be transferred to the Local Government Half
 3922  cent Sales Tax Clearing Trust Fund and distributed pursuant to
 3923  s. 218.65.
 3924         4. After the distributions under subparagraphs 1., 2., and
 3925  3., 2.0440 percent of the available proceeds shall be
 3926  transferred monthly to the Revenue Sharing Trust Fund for
 3927  Counties pursuant to s. 218.215.
 3928         5. After the distributions under subparagraphs 1., 2., and
 3929  3., 1.3409 percent of the available proceeds shall be
 3930  transferred monthly to the Revenue Sharing Trust Fund for
 3931  Municipalities pursuant to s. 218.215. If the total revenue to
 3932  be distributed pursuant to this subparagraph is at least as
 3933  great as the amount due from the Revenue Sharing Trust Fund for
 3934  Municipalities and the former Municipal Financial Assistance
 3935  Trust Fund in state fiscal year 1999-2000, no municipality shall
 3936  receive less than the amount due from the Revenue Sharing Trust
 3937  Fund for Municipalities and the former Municipal Financial
 3938  Assistance Trust Fund in state fiscal year 1999-2000. If the
 3939  total proceeds to be distributed are less than the amount
 3940  received in combination from the Revenue Sharing Trust Fund for
 3941  Municipalities and the former Municipal Financial Assistance
 3942  Trust Fund in state fiscal year 1999-2000, each municipality
 3943  shall receive an amount proportionate to the amount it was due
 3944  in state fiscal year 1999-2000.
 3945         6. Of the remaining proceeds:
 3946         a. In each fiscal year, the sum of $29,915,500 shall be
 3947  divided into as many equal parts as there are counties in the
 3948  state, and one part shall be distributed to each county. The
 3949  distribution among the several counties must begin each fiscal
 3950  year on or before January 5th and continue monthly for a total
 3951  of 4 months. If a local or special law required that any moneys
 3952  accruing to a county in fiscal year 1999-2000 under the then
 3953  existing provisions of s. 550.135 be paid directly to the
 3954  district school board, special district, or a municipal
 3955  government, such payment must continue until the local or
 3956  special law is amended or repealed. The state covenants with
 3957  holders of bonds or other instruments of indebtedness issued by
 3958  local governments, special districts, or district school boards
 3959  before July 1, 2000, that it is not the intent of this
 3960  subparagraph to adversely affect the rights of those holders or
 3961  relieve local governments, special districts, or district school
 3962  boards of the duty to meet their obligations as a result of
 3963  previous pledges or assignments or trusts entered into which
 3964  obligated funds received from the distribution to county
 3965  governments under then-existing s. 550.135. This distribution
 3966  specifically is in lieu of funds distributed under s. 550.135
 3967  before July 1, 2000.
 3968         b. The department shall distribute $166,667 monthly
 3969  pursuant to s. 288.1162 to each applicant certified as a
 3970  facility for a new or retained professional sports franchise
 3971  pursuant to s. 288.1162. Up to $41,667 shall be distributed
 3972  monthly by the department to each certified applicant as defined
 3973  in s. 288.11621 for a facility for a spring training franchise.
 3974  However, not more than $416,670 may be distributed monthly in
 3975  the aggregate to all certified applicants for facilities for
 3976  spring training franchises. Distributions begin 60 days after
 3977  such certification and continue for not more than 30 years,
 3978  except as otherwise provided in s. 288.11621. A certified
 3979  applicant identified in this sub-subparagraph may not receive
 3980  more in distributions than expended by the applicant for the
 3981  public purposes provided for in s. 288.1162(5) or s.
 3982  288.11621(3).
 3983         c. Beginning 30 days after notice by the Department of
 3984  Economic Opportunity to the Department of Revenue that an
 3985  applicant has been certified as the professional golf hall of
 3986  fame pursuant to s. 288.1168 and is open to the public, $166,667
 3987  shall be distributed monthly, for up to 300 months, to the
 3988  applicant.
 3989         d. Beginning 30 days after notice by the Department of
 3990  Economic Opportunity to the Department of Revenue that the
 3991  applicant has been certified as the International Game Fish
 3992  Association World Center facility pursuant to s. 288.1169, and
 3993  the facility is open to the public, $83,333 shall be distributed
 3994  monthly, for up to 168 months, to the applicant. This
 3995  distribution is subject to reduction pursuant to s. 288.1169. A
 3996  lump sum payment of $999,996 shall be made, after certification
 3997  and before July 1, 2000.
 3998         7. All other proceeds must remain in the General Revenue
 3999  Fund.
 4000         Section 20. Section 213.052, Florida Statutes, is created
 4001  to read:
 4002         213.052Notice of state sales and use tax rate changes.—
 4003         (1)A sales or use tax rate change imposed under chapter
 4004  212 is effective on January 1, April 1, July 1, or October 1.
 4005  The Department of Revenue shall provide notice of the rate
 4006  change to all affected dealers at least 60 days before the
 4007  effective date of the rate change. In addition to other methods,
 4008  the department may use telephone, electronic mail, facsimile, or
 4009  other electronic means to provide notice.
 4010         (2)Failure of a dealer to receive notice does not relieve
 4011  the dealer of its obligation to collect sales or use tax.
 4012         Section 21. Section 213.0521, Florida Statutes, is created
 4013  to read:
 4014         213.0521Effective date of state sales and use tax rate
 4015  changes.—The effective date for services covering a period
 4016  starting before and ending after the statutory effective date is
 4017  as follows:
 4018         (1)For a rate increase, the new rate applies to the first
 4019  billing period starting on or after the effective date.
 4020         (2)For a rate decrease, the new rate applies to bills
 4021  rendered on or after the effective date.
 4022         Section 22. Section 213.215, Florida Statutes, is created
 4023  to read:
 4024         213.215Sales and use tax amnesty upon registration in
 4025  accordance with Streamlined Sales and Use Tax Agreement.—
 4026         (1)Amnesty shall be provided for uncollected or unpaid
 4027  sales or use tax to a seller who registers to pay or to collect
 4028  and remit applicable sales or use tax in accordance with the
 4029  terms of the Streamlined Sales and Use Tax Agreement authorized
 4030  under s. 213.256 if the seller was not registered with the
 4031  Department of Revenue in the 12-month period preceding the
 4032  effective date of participation in the agreement by this state.
 4033         (2)The amnesty precludes assessment for uncollected or
 4034  unpaid sales or use tax, together with penalty or interest for
 4035  sales made during the period the seller was not registered with
 4036  the Department of Revenue, if registration occurs within 12
 4037  months after the effective date of this state’s participation in
 4038  the agreement.
 4039         (3)The amnesty is not available to a seller with respect
 4040  to any matter for which the seller received notice of the
 4041  commencement of an audit if the audit is not yet finally
 4042  resolved, including any related administrative and judicial
 4043  processes.
 4044         (4)The amnesty is not available for sales or use taxes
 4045  already paid or remitted to the state or to taxes collected by
 4046  the seller.
 4047         (5)The amnesty is fully effective, absent the seller’s
 4048  fraud or intentional misrepresentation of a material fact, as
 4049  long as the seller continues registration and continues payment
 4050  or collection and remittance of applicable sales or use taxes
 4051  for at least 36 months.
 4052         (6)The amnesty applies only to sales or use taxes due from
 4053  a seller in its capacity as a seller and not to sales or use
 4054  taxes due from a seller in its capacity as a purchaser.
 4055         Section 23. Subsections (1) and (2) of section 213.256,
 4056  Florida Statutes, are amended to read:
 4057         213.256 Simplified Sales and Use Tax Administration Act.—
 4058         (1) As used in this section and s. 213.2567, the term:
 4059         (a) “Agent” means, for purposes of carrying out the
 4060  responsibilities placed on a dealer, a person appointed by the
 4061  dealer to represent the dealer before the department.
 4062  “Department” means the Department of Revenue.
 4063         (b) “Agreement” means the Streamlined Sales and Use Tax
 4064  Agreement as amended and adopted on January 27, 2001, by the
 4065  Executive Committee of the National Conference of State
 4066  Legislatures.
 4067         (c) “Certified automated system” means software certified
 4068  jointly by the state states that are signatories to the
 4069  agreement to calculate the tax imposed by each jurisdiction on a
 4070  transaction, determine the amount of tax to remit to the
 4071  appropriate state, and maintain a record of the transaction.
 4072         (d) “Certified service provider” means an agent certified
 4073  jointly by the states that are signatories to the agreement to
 4074  perform all of the dealer’s seller’s sales tax functions other
 4075  than the dealer’s obligation to remit tax on its own purchases.
 4076         (e) “Dealer” means any person making sales, leases, or
 4077  rentals of personal property or services.
 4078         (f)“Department” means the Department of Revenue.
 4079         (g)“Governing board” means the governing board overseeing
 4080  an agreement with other states to conform the sales and use tax
 4081  laws of this state to the terms of the agreement.
 4082         (h)1.“Model 1 seller” means a dealer who has selected a
 4083  certified service provider as the dealer’s agent to perform all
 4084  of the dealer’s sales and use tax functions other than the
 4085  dealer’s obligation to remit tax on the dealer’s purchases.
 4086         2.“Model 2 seller” means a dealer who has selected a
 4087  certified automated system to perform part of the dealer’s sales
 4088  and use tax functions, but retains responsibility for remitting
 4089  the tax.
 4090         3.“Model 3 seller” means a dealer who has sales in at
 4091  least five member states, has total annual sales revenue of at
 4092  least $500 million, has a proprietary system that calculates the
 4093  amount of tax due each jurisdiction, and has entered into a
 4094  performance agreement with the member states which establishes a
 4095  tax performance standard for the dealer. As used in this
 4096  subparagraph, a dealer includes an affiliated group of dealers
 4097  using the same proprietary system.
 4098         4. “Model 4 seller” means a dealer who is registered under
 4099  the agreement and is not a model 1, model 2, or model 3 seller.
 4100         (i)(e) “Person” means an individual, trust, estate,
 4101  fiduciary, partnership, limited liability company, limited
 4102  liability partnership, corporation, or any other legal entity.
 4103         (j)“Registered under this agreement” means registration by
 4104  a dealer with the member states under the central registration
 4105  system.
 4106         (k)(f) “Sales tax” means the tax levied under chapter 212.
 4107         (g)“Seller” means any person making sales, leases, or
 4108  rentals of personal property or services.
 4109         (l)(h) “State” means any state of the United States and the
 4110  District of Columbia.
 4111         (m)(i) “Use tax” means the tax levied under chapter 212.
 4112         (2)(a) The executive director of the department is
 4113  authorized to shall enter into the agreement the Streamlined
 4114  Sales and Use Tax Agreement with one or more states to simplify
 4115  and modernize sales and use tax administration in order to
 4116  substantially reduce the burden of tax compliance for all
 4117  dealers sellers and for all types of commerce. In furtherance of
 4118  the agreement, the executive director of the department or his
 4119  or her designee shall act jointly with other states that are
 4120  members of the agreement to establish standards for
 4121  certification of a certified service provider and certified
 4122  automated systems system and central registration systems
 4123  establish performance standards for multistate sellers.
 4124         (b) The executive director of the department or his or her
 4125  designee shall take other actions reasonably required to
 4126  administer this section. Other actions authorized by this
 4127  section include, but are not limited to, the adoption of rules
 4128  and the joint procurement, with other member states, of goods
 4129  and services in furtherance of the cooperative agreement.
 4130         (c) The executive director of the department or his or her
 4131  designee may represent this state before the other states that
 4132  are signatories to the agreement.
 4133         (d)The executive director of the department or his or her
 4134  designee is authorized to prepare and submit from time to time
 4135  reports and certifications that are determined necessary
 4136  according to the terms of an agreement and to enter into other
 4137  agreements with the governing board, member states, and service
 4138  providers which the executive director determines will
 4139  facilitate the administration of the tax laws of this state.
 4140         Section 24. Section 213.2562, Florida Statutes, is created
 4141  to read:
 4142         213.2562Approval of software to calculate tax.—The
 4143  department shall review software submitted to the governing
 4144  board for certification as an automated system. If the software
 4145  accurately reflects the taxability of product categories
 4146  included in the program, the department shall certify the
 4147  approval of the software to the governing board.
 4148         Section 25. Section 213.2567, Florida Statutes, is created
 4149  to read:
 4150         213.2567Simplified sales and use tax registration;
 4151  certification; liability; and audit.—
 4152         (1)A dealer who registers under the agreement agrees to
 4153  collect and remit sales and use taxes for all taxable sales into
 4154  the member states, including member states joining after the
 4155  dealer’s registration. Withdrawal or revocation of this state
 4156  does not relieve a dealer of its responsibility to remit taxes
 4157  previously or subsequently collected on behalf of the state.
 4158         (a)When registering, the dealer may select a model 1,
 4159  model 2, or model 3 method of remittance or another method
 4160  allowed by state law to remit the taxes collected.
 4161         (b) A model 2, model 3, or model 4 seller may register in
 4162  this state as a seller that does not anticipate having any sales
 4163  in this state if the seller did not have any sales in this state
 4164  within the 12 months preceding registration. However, the seller
 4165  retains the obligation to collect and remit sales and use tax on
 4166  any sale made into this state.
 4167         (c)A dealer may be registered by an agent. This
 4168  registration must be in writing and submitted to a member state.
 4169         (2)(a)A model 1 seller is liable for any sales and use
 4170  tax, penalty, and interest due this state. A certified service
 4171  provider is the agent of a model 1 seller with whom the
 4172  certified service provider has contracted for the collection and
 4173  remittance of sales and use taxes. As the model 1 seller’s
 4174  agent, the certified service provider is jointly and severally
 4175  liable with the model 1 seller for sales and use tax, penalty,
 4176  and interest due this state on all sales transactions it
 4177  processes for the model 1 seller.
 4178         (b)A member state may audit model 1 sellers and certified
 4179  service providers pursuant to this chapter and chapter 212.
 4180  Member states may jointly audit certified service providers.
 4181         (3)A model 2 seller that uses a certified automated system
 4182  remains responsible and is liable to this state for reporting
 4183  and remitting tax. However, a model 2 seller is not responsible
 4184  for errors in reliance on a certified automated system.
 4185         (4)A model 3 seller is liable for the failure of the
 4186  proprietary system to meet the performance standard.
 4187         (5)A person who provides a certified automated system is
 4188  not liable for errors contained in software that was approved by
 4189  the department and certified to the governing board. However,
 4190  such person is:
 4191         (a)Responsible for the proper functioning of that system;
 4192         (b)Liable to this state for underpayments of tax
 4193  attributable to errors in the functioning of the certified
 4194  automated system; and
 4195         (c)Liable for the misclassification of an item or
 4196  transaction that is not corrected within 10 days following the
 4197  receipt of notice from the department.
 4198         (6)The executive director of the department, or his or her
 4199  designee, may certify a person as a certified service provider
 4200  if the person:
 4201         (a)Uses a certified automated system;
 4202         (b)Integrates its certified automated system with the
 4203  system of a dealer for whom the person collects tax so that the
 4204  tax due on a sale is determined at the time of the sale;
 4205         (c)Agrees to remit the taxes it collects at the time and
 4206  in the manner specified by chapter 212;
 4207         (d)Agrees to file returns on behalf of the dealers for
 4208  whom the person collects tax;
 4209         (e)Agrees to protect the privacy of tax information the
 4210  person obtains in accordance with s. 213.053; and
 4211         (f)Enters into a written agreement with the department
 4212  concerning the disclosure of information and agrees to comply
 4213  with the terms of the written agreement.
 4214         (7)The department shall review software submitted to the
 4215  governing board for certification as a certified automated
 4216  system. The executive director of the department shall certify
 4217  the approval of the software to the governing board if the
 4218  software:
 4219         (a)Determines the applicable state and local sales and use
 4220  tax rate for a transaction in accordance with s. 212.06(3) and
 4221  (4);
 4222         (b)Correctly determines whether an item is exempt from
 4223  tax;
 4224         (c)Correctly determines the amount of tax to be remitted
 4225  for each taxpayer for a reporting period; and
 4226         (d)Can generate reports and returns as required by the
 4227  governing board.
 4228         (8)The department may by rule establish one or more sales
 4229  tax performance standards for model 3 sellers.
 4230         (9)Disclosure of information necessary under this section
 4231  must be made according to a written agreement between the
 4232  executive director of the department or his or her designee and
 4233  the certified service provider. The certified service provider
 4234  is bound by the same requirements of confidentiality as the
 4235  department employees. Breach of confidentiality is a misdemeanor
 4236  of the first degree, punishable as provided in s. 775.082 or s.
 4237  775.083.
 4238         Section 26. The executive director of the Department of
 4239  Revenue may adopt emergency rules to implement this act.
 4240  Notwithstanding any other law, the emergency rules shall remain
 4241  effective for 6 months after the date of adoption and may be
 4242  renewed during the pendency of procedures to adopt rules
 4243  addressing the subject of the emergency rules.
 4244         Section 27. The President of the Senate and the Speaker of
 4245  the House of Representatives shall create a joint select
 4246  committee to study alternatives for the modernization,
 4247  simplification, and streamlining of the various taxes in this
 4248  state, including, but not limited to, issues such as further
 4249  simplification of the communications services tax. The committee
 4250  shall also study how sales and use tax exemptions may be used to
 4251  encourage economic development and how this state’s corporate
 4252  income tax may be revised to ensure fairness to all businesses.
 4253         Section 28. Paragraph (a) of subsection (5) of section
 4254  11.45, Florida Statutes, is amended to read:
 4255         11.45 Definitions; duties; authorities; reports; rules.—
 4256         (5) PETITION FOR AN AUDIT BY THE AUDITOR GENERAL.—
 4257         (a) The Legislative Auditing Committee shall direct the
 4258  Auditor General to make an audit of any municipality whenever
 4259  petitioned to do so by at least 20 percent of the registered
 4260  electors in the last general election of that municipality
 4261  pursuant to this subsection. The supervisor of elections of the
 4262  county in which the municipality is located shall certify
 4263  whether or not the petition contains the signatures of at least
 4264  20 percent of the registered electors of the municipality. After
 4265  the completion of the audit, the Auditor General shall determine
 4266  whether the municipality has the fiscal resources necessary to
 4267  pay the cost of the audit. The municipality shall pay the cost
 4268  of the audit within 90 days after the Auditor General’s
 4269  determination that the municipality has the available resources.
 4270  If the municipality fails to pay the cost of the audit, the
 4271  Department of Revenue shall, upon certification of the Auditor
 4272  General, withhold from that portion of the distribution pursuant
 4273  to s. 212.20(5)(d)5. s. 212.20(6)(d)5. which is distributable to
 4274  such municipality, a sum sufficient to pay the cost of the audit
 4275  and shall deposit that sum into the General Revenue Fund of the
 4276  state.
 4277         Section 29. Subsection (6) of section 196.012, Florida
 4278  Statutes, is amended to read:
 4279         196.012 Definitions.—For the purpose of this chapter, the
 4280  following terms are defined as follows, except where the context
 4281  clearly indicates otherwise:
 4282         (6) Governmental, municipal, or public purpose or function
 4283  shall be deemed to be served or performed when the lessee under
 4284  any leasehold interest created in property of the United States,
 4285  the state or any of its political subdivisions, or any
 4286  municipality, agency, special district, authority, or other
 4287  public body corporate of the state is demonstrated to perform a
 4288  function or serve a governmental purpose that which could
 4289  properly be performed or served by an appropriate governmental
 4290  unit or that which is demonstrated to perform a function or
 4291  serve a purpose that which would otherwise be a valid subject
 4292  for the allocation of public funds. For purposes of the
 4293  preceding sentence, an activity undertaken by a lessee which is
 4294  permitted under the terms of its lease of real property
 4295  designated as an aviation area on an airport layout plan that
 4296  which has been approved by the Federal Aviation Administration
 4297  and which real property is used for the administration,
 4298  operation, business offices and activities related specifically
 4299  thereto in connection with the conduct of an aircraft full
 4300  service, fixed-base full service fixed base operation that which
 4301  provides goods and services to the general aviation public in
 4302  the promotion of air commerce shall be deemed an activity that
 4303  which serves a governmental, municipal, or public purpose or
 4304  function. Any activity undertaken by a lessee which is permitted
 4305  under the terms of its lease of real property designated as a
 4306  public airport as defined in s. 332.004(14) by municipalities,
 4307  agencies, special districts, authorities, or other public bodies
 4308  corporate and public bodies politic of the state, a spaceport as
 4309  defined in s. 331.303, or which is located in a deepwater port
 4310  identified in s. 403.021(9)(b) and owned by one of the foregoing
 4311  governmental units, subject to a leasehold or other possessory
 4312  interest of a nongovernmental lessee that is deemed to perform
 4313  an aviation, airport, aerospace, maritime, or port purpose or
 4314  operation shall be deemed an activity that serves a
 4315  governmental, municipal, or public purpose. The use by a lessee,
 4316  licensee, or management company of real property or a portion
 4317  thereof as a convention center, visitor center, sports facility
 4318  with permanent seating, concert hall, arena, stadium, park, or
 4319  beach is deemed a use that serves a governmental, municipal, or
 4320  public purpose or function when access to the property is open
 4321  to the general public with or without a charge for admission. If
 4322  property deeded to a municipality by the United States is
 4323  subject to a requirement that the Federal Government, through a
 4324  schedule established by the Secretary of the Interior, determine
 4325  that the property is being maintained for public historic
 4326  preservation, park, or recreational purposes and if those
 4327  conditions are not met the property will revert back to the
 4328  Federal Government, then such property shall be deemed to serve
 4329  a municipal or public purpose. The term “governmental purpose”
 4330  also includes a direct use of property on federal lands in
 4331  connection with the Federal Government’s Space Exploration
 4332  Program or spaceport activities as defined in s. 212.02 s.
 4333  212.02(22). Real property and tangible personal property owned
 4334  by the Federal Government or Space Florida and used for defense
 4335  and space exploration purposes or which is put to a use in
 4336  support thereof shall be deemed to perform an essential national
 4337  governmental purpose and shall be exempt. “Owned by the lessee”
 4338  as used in this chapter does not include personal property,
 4339  buildings, or other real property improvements used for the
 4340  administration, operation, business offices and activities
 4341  related specifically thereto in connection with the conduct of
 4342  an aircraft full-service, fixed-base full service fixed based
 4343  operation that which provides goods and services to the general
 4344  aviation public in the promotion of air commerce, provided that
 4345  the real property is designated as an aviation area on an
 4346  airport layout plan approved by the Federal Aviation
 4347  Administration. For purposes of determination of “ownership,”
 4348  buildings and other real property improvements that which will
 4349  revert to the airport authority or other governmental unit upon
 4350  expiration of the term of the lease shall be deemed “owned” by
 4351  the governmental unit and not the lessee. Providing two-way
 4352  telecommunications services to the public for hire by the use of
 4353  a telecommunications facility, as defined in s. 364.02 s.
 4354  364.02(14), and for which a certificate is required under
 4355  chapter 364 does not constitute an exempt use for purposes of s.
 4356  196.199, unless the telecommunications services are provided by
 4357  the operator of a public-use airport, as defined in s. 332.004,
 4358  for the operator’s provision of telecommunications services for
 4359  the airport or its tenants, concessionaires, or licensees, or
 4360  unless the telecommunications services are provided by a public
 4361  hospital.
 4362         Section 30. Paragraph (b) of subsection (1) and paragraph
 4363  (b) of subsection (2) of section 202.18, Florida Statutes, are
 4364  amended to read:
 4365         202.18 Allocation and disposition of tax proceeds.—The
 4366  proceeds of the communications services taxes remitted under
 4367  this chapter shall be treated as follows:
 4368         (1) The proceeds of the taxes remitted under s.
 4369  202.12(1)(a) shall be divided as follows:
 4370         (b) The remaining portion shall be distributed according to
 4371  s. 212.20(5) s. 212.20(6).
 4372         (2) The proceeds of the taxes remitted under s.
 4373  202.12(1)(b) shall be divided as follows:
 4374         (b) Sixty-three percent of the remainder shall be allocated
 4375  to the state and distributed pursuant to s. 212.20(5)(d)2. s.
 4376  212.20(6), except that the proceeds allocated pursuant to s.
 4377  212.20(5)(d)2. s. 212.20(6)(d)2. shall be prorated to the
 4378  participating counties in the same proportion as that month’s
 4379  collection of the taxes and fees imposed pursuant to chapter 212
 4380  and paragraph (1)(b).
 4381         Section 31. Paragraphs (f), (g), (h), and (i) of subsection
 4382  (1) of section 203.01, Florida Statutes, are amended to read:
 4383         203.01 Tax on gross receipts for utility and communications
 4384  services.—
 4385         (1)
 4386         (f) Any person who imports into this state electricity,
 4387  natural gas, or manufactured gas, or severs natural gas, for
 4388  that person’s own use or consumption as a substitute for
 4389  purchasing utility, transportation, or delivery services taxable
 4390  under this chapter and who cannot demonstrate payment of the tax
 4391  imposed by this chapter must register with the Department of
 4392  Revenue and pay into the State Treasury each month an amount
 4393  equal to the cost price of such electricity, natural gas, or
 4394  manufactured gas times the rate set forth in paragraph (b),
 4395  reduced by the amount of any like tax lawfully imposed on and
 4396  paid by the person from whom the electricity, natural gas, or
 4397  manufactured gas was purchased or any person who provided
 4398  delivery service or transportation service in connection with
 4399  the electricity, natural gas, or manufactured gas. For purposes
 4400  of this paragraph, the term “cost price” has the meaning
 4401  ascribed in s. 212.02 s. 212.02(4). The methods of demonstrating
 4402  proof of payment and the amount of such reductions in tax shall
 4403  be made according to rules of the Department of Revenue.
 4404         (g) Electricity produced by cogeneration or by small power
 4405  producers which is transmitted and distributed by a public
 4406  utility between two locations of a customer of the utility
 4407  pursuant to s. 366.051 is subject to the tax imposed by this
 4408  section. The tax shall be applied to the cost price of such
 4409  electricity as provided in s. 212.02 s. 212.02(4) and shall be
 4410  paid each month by the producer of such electricity.
 4411         (h) Electricity produced by cogeneration or by small power
 4412  producers during the 12-month period ending June 30 of each year
 4413  which is in excess of nontaxable electricity produced during the
 4414  12-month period ending June 30, 1990, is subject to the tax
 4415  imposed by this section. The tax shall be applied to the cost
 4416  price of such electricity as provided in s. 212.02 s. 212.02(4)
 4417  and shall be paid each month, beginning with the month in which
 4418  total production exceeds the production of nontaxable
 4419  electricity for the 12-month period ending June 30, 1990. For
 4420  purposes of this paragraph, “nontaxable electricity” means
 4421  electricity produced by cogeneration or by small power producers
 4422  which is not subject to tax under paragraph (g). Taxes paid
 4423  pursuant to paragraph (g) may be credited against taxes due
 4424  under this paragraph. Electricity generated as part of an
 4425  industrial manufacturing process that which manufactures
 4426  products from phosphate rock, raw wood fiber, paper, citrus, or
 4427  any agricultural product shall not be subject to the tax imposed
 4428  by this paragraph. “Industrial manufacturing process” means the
 4429  entire process conducted at the location where the process takes
 4430  place.
 4431         (i) Any person other than a cogenerator or small power
 4432  producer described in paragraph (h) who produces for his or her
 4433  own use electrical energy that which is a substitute for
 4434  electrical energy produced by an electric utility as defined in
 4435  s. 366.02 is subject to the tax imposed by this section. The tax
 4436  shall be applied to the cost price of such electrical energy as
 4437  provided in s. 212.02 s. 212.02(4) and shall be paid each month.
 4438  The provisions of this paragraph do not apply to any electrical
 4439  energy produced and used by an electric utility.
 4440         Section 32. Subsection (1) of section 212.052, Florida
 4441  Statutes, is amended to read:
 4442         212.052 Research or development costs; exemption.—
 4443         (1) For the purposes of the exemption provided in this
 4444  section:
 4445         (a) The term “research or development” means research that
 4446  which has one of the following as its ultimate goal:
 4447         1. Basic research in a scientific field of endeavor.
 4448         2. Advancing knowledge or technology in a scientific or
 4449  technical field of endeavor.
 4450         3. The development of a new product, whether or not the new
 4451  product is offered for sale.
 4452         4. The improvement of an existing product, whether or not
 4453  the improved product is offered for sale.
 4454         5. The development of new uses of an existing product,
 4455  whether or not a new use is offered as a rationale to purchase
 4456  the product.
 4457         6. The design and development of prototypes, whether or not
 4458  a resulting product is offered for sale.
 4459  
 4460  The term “research or development” does not include ordinary
 4461  testing or inspection of materials or products used for quality
 4462  control, market research, efficiency surveys, consumer surveys,
 4463  advertising and promotions, management studies, or research in
 4464  connection with literary, historical, social science,
 4465  psychological, or other similar nontechnical activities.
 4466         (b) The term “costs” means cost price as defined in s.
 4467  212.02 s. 212.02(4).
 4468         (c) The term “product” means any item, device, technique,
 4469  prototype, invention, or process that which is, was, or may be
 4470  commercially exploitable.
 4471         Section 33. Section 212.081, Florida Statutes, is amended
 4472  to read:
 4473         212.081 Legislative intent.—It is hereby declared to be the
 4474  legislative intent of the amendments to ss. 212.11(1),
 4475  212.12(10), and 212.20 by chapter 57-398, Laws of Florida:
 4476         (1) To aid in the enforcement of this chapter by
 4477  recognizing the effect of court rulings involving such
 4478  enforcement and to incorporate herein substantial rulings of the
 4479  department which have been recognized as necessary to supplement
 4480  the interpretation of some of the terms used in this section.
 4481         (2) To arrange the exemptions allowed in this section in
 4482  more orderly categories thereby eliminating some of the
 4483  confusion attendant upon the present arrangement where cross
 4484  exemptions frequently occur.
 4485         (a) It is further declared to be the legislative intent
 4486  that the tax levied by this chapter and imposed by this section
 4487  is not a tax on motor vehicles as property but a tax on the
 4488  privilege to sell, to rent, to use or to store for use in this
 4489  state motor vehicles; that such tax is separate from and in
 4490  addition to any license tax imposed on motor vehicles; and that
 4491  such tax is not intended as an ad valorem tax on motor vehicles
 4492  as prohibited by the Constitution.
 4493         (b) It is also the legislative intent that there shall be
 4494  no pyramiding or duplication of excise taxes levied by the state
 4495  under this chapter and no municipality shall levy any excise tax
 4496  upon any privilege, admission, lease, rental, sale, use or
 4497  storage for use or consumption which is subject to a tax under
 4498  this chapter unless permitted by general law; provided, however,
 4499  that this provision shall not impair valid municipal ordinances
 4500  which are in effect and under which a municipal tax is being
 4501  levied and collected on July 1, 1957.
 4502         (3) It is hereby declared to be the legislative intent that
 4503  all purchases made by banks are subject to state sales tax in
 4504  the same manner as is provided by law for all other purchasers.
 4505  It is further declared to be the legislative intent that if for
 4506  any reason the sales tax on federal banks is declared invalid,
 4507  that sales tax shall not apply or be applicable to purchases
 4508  made by state banks.
 4509         Section 34. Subsection (3) of section 212.13, Florida
 4510  Statutes, is amended to read:
 4511         212.13 Records required to be kept; power to inspect; audit
 4512  procedure.—
 4513         (3) For the purpose of enforcement of this chapter, every
 4514  manufacturer and seller of tangible personal property or
 4515  services licensed within this state is required to permit the
 4516  department to examine his or her books and records at all
 4517  reasonable hours, and, upon his or her refusal, the department
 4518  may require him or her to permit such examination by resort to
 4519  the circuit courts of this state, subject however to the right
 4520  of removal of the cause to the judicial circuit wherein such
 4521  person’s business is located or wherein such person’s books and
 4522  records are kept, provided further that such person’s books and
 4523  records are kept within the state. When the dealer has made an
 4524  allocation or attribution pursuant to the definition of sales
 4525  price in s. 212.02 s. 212.02(16), the department may prescribe
 4526  by rule the books and records that must be made available during
 4527  an audit of the dealer’s books and records and examples of
 4528  methods for determining the reasonableness thereof. Books and
 4529  records kept in the regular course of business include, but are
 4530  not limited to, general ledgers, price lists, cost records,
 4531  customer billings, billing system reports, tariffs, and other
 4532  regulatory filings and rules of regulatory authorities. Such
 4533  record may be required to be made available to the department in
 4534  an electronic format when so kept by the dealer. The dealer may
 4535  support the allocation of charges with books and records kept in
 4536  the regular course of business covering the dealer’s entire
 4537  service area, including territories outside this state. During
 4538  an audit, the department may reasonably require production of
 4539  any additional books and records found necessary to assist in
 4540  its determination.
 4541         Section 35. Subsection (3) of section 218.245, Florida
 4542  Statutes, is amended to read:
 4543         218.245 Revenue sharing; apportionment.—
 4544         (3) Revenues attributed to the increase in distribution to
 4545  the Revenue Sharing Trust Fund for Municipalities pursuant to s.
 4546  212.20(5)(d)5. s. 212.20(6)(d)5. from 1.0715 percent to 1.3409
 4547  percent provided in chapter 2003-402, Laws of Florida, shall be
 4548  distributed to each eligible municipality and any unit of local
 4549  government that is consolidated as provided by s. 9, Art. VIII
 4550  of the State Constitution of 1885, as preserved by s. 6(e), Art.
 4551  VIII, 1968 revised constitution, as follows: each eligible local
 4552  government’s allocation shall be based on the amount it received
 4553  from the half-cent sales tax under s. 218.61 in the prior state
 4554  fiscal year divided by the total receipts under s. 218.61 in the
 4555  prior state fiscal year for all eligible local governments.
 4556  However, for the purpose of calculating this distribution, the
 4557  amount received from the half-cent sales tax under s. 218.61 in
 4558  the prior state fiscal year by a unit of local government which
 4559  is consolidated as provided by s. 9, Art. VIII of the State
 4560  Constitution of 1885, as amended, and as preserved by s. 6(e),
 4561  Art. VIII, of the Constitution as revised in 1968, shall be
 4562  reduced by 50 percent for such local government and for the
 4563  total receipts. For eligible municipalities that began
 4564  participating in the allocation of half-cent sales tax under s.
 4565  218.61 in the previous state fiscal year, their annual receipts
 4566  shall be calculated by dividing their actual receipts by the
 4567  number of months they participated, and the result multiplied by
 4568  12.
 4569         Section 36. Subsections (5), (6), and (7) of section
 4570  218.65, Florida Statutes, are amended to read:
 4571         218.65 Emergency distribution.—
 4572         (5) At the beginning of each fiscal year, the Department of
 4573  Revenue shall calculate a base allocation for each eligible
 4574  county equal to the difference between the current per capita
 4575  limitation times the county’s population, minus prior year
 4576  ordinary distributions to the county pursuant to ss.
 4577  212.20(5)(d)2., 218.61, and 218.62 ss. 212.20(6)(d)2., 218.61,
 4578  and 218.62. If moneys deposited into the Local Government Half
 4579  cent Sales Tax Clearing Trust Fund pursuant to s. 212.20(5)(d)3.
 4580  s. 212.20(6)(d)3., excluding moneys appropriated for
 4581  supplemental distributions pursuant to subsection (8), for the
 4582  current year are less than or equal to the sum of the base
 4583  allocations, each eligible county shall receive a share of the
 4584  appropriated amount proportional to its base allocation. If the
 4585  deposited amount exceeds the sum of the base allocations, each
 4586  county shall receive its base allocation, and the excess
 4587  appropriated amount, less any amounts distributed under
 4588  subsection (6), shall be distributed equally on a per capita
 4589  basis among the eligible counties.
 4590         (6) If moneys deposited in the Local Government Half-cent
 4591  Sales Tax Clearing Trust Fund pursuant to s. 212.20(5)(d)3. s.
 4592  212.20(6)(d)3. exceed the amount necessary to provide the base
 4593  allocation to each eligible county, the moneys in the trust fund
 4594  may be used to provide a transitional distribution, as specified
 4595  in this subsection, to certain counties whose population has
 4596  increased. The transitional distribution shall be made available
 4597  to each county that qualified for a distribution under
 4598  subsection (2) in the prior year but does not, because of the
 4599  requirements of paragraph (2)(a), qualify for a distribution in
 4600  the current year. Beginning on July 1 of the year following the
 4601  year in which the county no longer qualifies for a distribution
 4602  under subsection (2), the county shall receive two-thirds of the
 4603  amount received in the prior year, and beginning July 1 of the
 4604  second year following the year in which the county no longer
 4605  qualifies for a distribution under subsection (2), the county
 4606  shall receive one-third of the amount it received in the last
 4607  year it qualified for the distribution under subsection (2). If
 4608  insufficient moneys are available in the Local Government Half
 4609  cent Sales Tax Clearing Trust Fund to fully provide such a
 4610  transitional distribution to each county that meets the
 4611  eligibility criteria in this section, each eligible county shall
 4612  receive a share of the available moneys proportional to the
 4613  amount it would have received had moneys been sufficient to
 4614  fully provide such a transitional distribution to each eligible
 4615  county.
 4616         (7) There is hereby annually appropriated from the Local
 4617  Government Half-cent Sales Tax Clearing Trust Fund the
 4618  distribution provided in s. 212.20(5)(d)3. s. 212.20(6)(d)3. to
 4619  be used for emergency and supplemental distributions pursuant to
 4620  this section.
 4621         Section 37. Paragraph (q) of subsection (1) of section
 4622  288.1045, Florida Statutes, is amended to read:
 4623         288.1045 Qualified defense contractor and space flight
 4624  business tax refund program.—
 4625         (1) DEFINITIONS.—As used in this section:
 4626         (q) “Space flight business” means the manufacturing,
 4627  processing, or assembly of space flight technology products,
 4628  space flight facilities, space flight propulsion systems, or
 4629  space vehicles, satellites, or stations of any kind possessing
 4630  the capability for space flight, as defined by s. 212.02 s.
 4631  212.02(23), or components thereof, and includes, in supporting
 4632  space flight, vehicle launch activities, flight operations,
 4633  ground control or ground support, and all administrative
 4634  activities directly related to such activities. The term does
 4635  not include products that are designed or manufactured for
 4636  general commercial aviation or other uses even if those products
 4637  may also serve an incidental use in space flight applications.
 4638         Section 38. Paragraphs (a) and (d) of subsection (3) of
 4639  section 288.11621, Florida Statutes, are amended to read:
 4640         288.11621 Spring training baseball franchises.—
 4641         (3) USE OF FUNDS.—
 4642         (a) A certified applicant may use funds provided under s.
 4643  212.20(5)(d)6.b. s. 212.20(6)(d)6.b. only to:
 4644         1. Serve the public purpose of acquiring, constructing,
 4645  reconstructing, or renovating a facility for a spring training
 4646  franchise.
 4647         2. Pay or pledge for the payment of debt service on, or to
 4648  fund debt service reserve funds, arbitrage rebate obligations,
 4649  or other amounts payable with respect thereto, bonds issued for
 4650  the acquisition, construction, reconstruction, or renovation of
 4651  such facility, or for the reimbursement of such costs or the
 4652  refinancing of bonds issued for such purposes.
 4653         3. Assist in the relocation of a spring training franchise
 4654  from one unit of local government to another only if the
 4655  governing board of the current host local government by a
 4656  majority vote agrees to relocation.
 4657         (d)1. All certified applicants must place unexpended state
 4658  funds received pursuant to s. 212.20(5)(d)6.b. s.
 4659  212.20(6)(d)6.b. in a trust fund or separate account for use
 4660  only as authorized in this section.
 4661         2. A certified applicant may request that the Department of
 4662  Revenue suspend further distributions of state funds made
 4663  available under s. 212.20(5)(d)6.b. s. 212.20(6)(d)6.b. for 12
 4664  months after expiration of an existing agreement with a spring
 4665  training franchise to provide the certified applicant with an
 4666  opportunity to enter into a new agreement with a spring training
 4667  franchise, at which time the distributions shall resume.
 4668         3. The expenditure of state funds distributed to an
 4669  applicant certified before July 1, 2010, must begin within 48
 4670  months after the initial receipt of the state funds. In
 4671  addition, the construction of, or capital improvements to, a
 4672  spring training facility must be completed within 24 months
 4673  after the project’s commencement.
 4674         Section 39. Subsection (6) of section 288.1169, Florida
 4675  Statutes, is amended to read:
 4676         288.1169 International Game Fish Association World Center
 4677  facility.—
 4678         (6) The department must recertify every 10 years that the
 4679  facility is open, that the International Game Fish Association
 4680  World Center continues to be the only international
 4681  administrative headquarters, fishing museum, and Hall of Fame in
 4682  the United States recognized by the International Game Fish
 4683  Association, and that the project is meeting the minimum
 4684  projections for attendance or sales tax revenues as required at
 4685  the time of original certification. If the facility is not
 4686  recertified during this 10-year review as meeting the minimum
 4687  projections, then funding shall be abated until certification
 4688  criteria are met. If the project fails to generate $1 million of
 4689  annual revenues pursuant to paragraph (2)(e), the distribution
 4690  of revenues pursuant to s. 212.20(5)(d)6.b. s. 212.20(6)(d)6.d.
 4691  shall be reduced to an amount equal to $83,333 multiplied by a
 4692  fraction, the numerator of which is the actual revenues
 4693  generated and the denominator of which is $1 million. Such
 4694  reduction remains in effect until revenues generated by the
 4695  project in a 12-month period equal or exceed $1 million.
 4696         Section 40. Subsection (8) of section 551.102, Florida
 4697  Statutes, is amended to read:
 4698         551.102 Definitions.—As used in this chapter, the term:
 4699         (8) “Slot machine” means any mechanical or electrical
 4700  contrivance, terminal that may or may not be capable of
 4701  downloading slot games from a central server system, machine, or
 4702  other device that, upon insertion of a coin, bill, ticket,
 4703  token, or similar object or upon payment of any consideration
 4704  whatsoever, including the use of any electronic payment system
 4705  except a credit card or debit card, is available to play or
 4706  operate, the play or operation of which, whether by reason of
 4707  skill or application of the element of chance or both, may
 4708  deliver or entitle the person or persons playing or operating
 4709  the contrivance, terminal, machine, or other device to receive
 4710  cash, billets, tickets, tokens, or electronic credits to be
 4711  exchanged for cash or to receive merchandise or anything of
 4712  value whatsoever, whether the payoff is made automatically from
 4713  the machine or manually. The term includes associated equipment
 4714  necessary to conduct the operation of the contrivance, terminal,
 4715  machine, or other device. Slot machines may use spinning reels,
 4716  video displays, or both. A slot machine is not a “coin-operated
 4717  amusement machine” as defined in s. 212.02 s. 212.02(24) or an
 4718  amusement game or machine as described in s. 849.161, and slot
 4719  machines are not subject to the tax imposed by s. 212.05(1)(h).
 4720         Section 41. Paragraph (a) of subsection (1) of section
 4721  790.0655, Florida Statutes, is amended to read:
 4722         790.0655 Purchase and delivery of handguns; mandatory
 4723  waiting period; exceptions; penalties.—
 4724         (1)(a) There shall be a mandatory 3-day waiting period,
 4725  which shall be 3 days, excluding weekends and legal holidays,
 4726  between the purchase and the delivery at retail of any handgun.
 4727  “Purchase” means the transfer of money or other valuable
 4728  consideration to the retailer. “Handgun” means a firearm capable
 4729  of being carried and used by one hand, such as a pistol or
 4730  revolver. “Retailer” means and includes every person engaged in
 4731  the business of making sales at retail or for distribution, or
 4732  use, or consumption, or storage to be used or consumed in this
 4733  state, as defined in s. 212.02 s. 212.02(13).
 4734         Section 42. Section 212.0596, Florida Statutes, is
 4735  repealed.
 4736         Section 43. This act shall take effect January 1, 2013.